Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.
Corporate Law : The Allahabad High Court held that a three-month gap between the alleged harassment and the student’s suicide broke the necessar...
Goods and Services Tax : The Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cann...
Income Tax : The article explains how the High Court held that corporate guarantee fees do not qualify as Fees for Technical Services under the...
Goods and Services Tax : The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interes...
Corporate Law : The Allahabad High Court observed that criminal case delays are caused not only by judicial officers but also by inadequate infras...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Income Tax : Gujarat HC has directed CBDT to ensure that there is a mandatory one-month gap between date for furnishing tax audit reports (unde...
Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...
Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Corporate Law : Madras High Court held that the Central Board of Trustees under the EPF Act can challenge Tribunal orders under Article 226 since ...
Goods and Services Tax : The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically with...
Goods and Services Tax : The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hear...
Goods and Services Tax : Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of...
Goods and Services Tax : Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were ...
Income Tax : The Court held that membership cannot be granted where the underlying flats do not exist and are merely refuge areas. It ruled tha...
Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Orissa High Court granted interim relief to ATC Telecom in absence of a constituted Appellate Tribunal, following a precedent.
Punjab & Haryana High Court ruled that a GST appeal cannot be dismissed for non-prosecution and must be decided on merits. Case remanded for fresh examination.
The Orissa High Court quashed a GST demand notice due to missing personal hearing dates, citing natural justice principles. Case relates to FY 2018-19.
Bombay High Court orders the revenue department to verify and process a TDS refund within three months, ensuring timely disposal and interest payment for delays.
In a recent ruling Hon’ble Madras HC remanded back the matter after observing that department issued 2nd notice after considering the reply of petitioner in response to 1st notice where department admitted that petitioner is not liable to pay tax.
Gujarat High Court quashes assessment for a dissolved company, ruling reopening of assessment invalid under Income Tax Act.
Madhya Pradesh High Court stays reassessment notice under Section 148A(d) of the Income Tax Act, citing jurisdictional concerns and allowing further legal review.
Madras High Court sets aside reassessment notice under Section 148A for Mahogany Logistics, citing lack of fresh material and change of opinion.
Bombay High Court sets aside reassessment notices issued to Siemens Ltd., citing contradictory orders and lack of justification. Read the full case summary.
Madhya Pradesh High Court dismissed Laxminarayan Patidar’s writ challenging a Section 148 notice under the Income Tax Act, citing alternative remedies available.