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.
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 : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
Goods and Services Tax : You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way S...
Corporate Law : The article questions why West Uttar Pradesh has been denied a High Court Bench despite contributing the majority of pending cases...
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...
Goods and Services Tax : Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed th...
Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...
Goods and Services Tax : Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple...
Income Tax : The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 3...
Income Tax : The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gain...
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...
Telangana High Court declined to examine the merits of the GST dispute because the taxpayer’s rectification application was still pending before the authority.
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under law.
Delhi High Court ordered Xiaomi entities to secure ₹272 crore because SEP implementers cannot continue exploiting standardized patented technology without furnishing interim security during FRAND disputes, even before final determination of infringement or royalty rates.
The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened without proper notice under Regulation 142. Consequently, the ICAI communication declaring the seat vacant was quashed.
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act. The matter was remanded for separate assessment proceedings for each year.
Fayaj Infratech Private Limited Vs Joint Commissioner (Appeal) (Orissa High Court) In this case before the Orissa High Court, the petitioner challenged an order dated 1 September 2025 passed by the Assistant Commissioner of State Tax, Bhubaneswar IV Circle, under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods […]
The Court ruled that Explanation 1 to Section 153A requires inclusion of the search assessment year while calculating the extended ten-year reassessment period.
The High Court distinguished contracts of other government departments that contained clauses for reimbursement of new taxes and held that no such parity could be claimed in the present case.
The High Court held that adjustment of refunds beyond 20% of disputed tax demand during pendency of appeal was unsustainable without proper justification. It directed refund of the excess amount adjusted under Section 245 of the Income Tax Act.
The Andhra Pradesh High Court held that ITC claims for FY 2019-20 filed in October 2020 were valid because Section 16(5) extended the filing deadline up to 30.11.2021.
