#high court judgments
Log in to FollowAccess 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

Goods and Services Tax
Excess Stock Should Be Addressed under Sections 73 & 74 GST Act, Not Section 130: Allahabad HC
Goods and Services Tax

Goods and Services Tax
Section 130 GST Act Proceedings Apply not apply to Unaccounted Stock Found During Survey: HC
Goods and Services Tax

Goods and Services Tax
E-Waybill Downloaded Before Detention Validates Transaction: HC Quashes Seizure & Penalty Order
Service Tax

Service Tax
Extended Limitation Period Requires Clear Allegations of wilful misstatement, suppression of facts, fraud, or collusion
Service Tax

Service Tax
Extended Limitation cannot be extended if SCN silent about Fraud or Misstatement
Income Tax

Income Tax
DDT cannot be demanded from recipient of interest income: Delhi HC
Income Tax

Income Tax
General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
Goods and Services Tax

Goods and Services Tax
GST Act not prohibits intelligence officers from issuing SCNs or adjudicating cases
Goods and Services Tax

Goods and Services Tax
Madras HC quashed GST order passed by State Tax Officer not having Authority to Pass order
Goods and Services Tax

Goods and Services Tax
Writ merely insisting deferring of GST recovery proceedings not maintainable: Calcutta HC
Income Tax

Income Tax
Amount received for not carrying out any activity relating to business taxable as business income: Kerala HC
Goods and Services Tax

Goods and Services Tax
Penalty for minor discrepancy in address between Tax invoice and e-way bill not justifiable: Madras HC
Income Tax

Income Tax
Addition of value of shares granted under Employees Stock Purchase Scheme as perquisite not sustained
Income Tax

Income Tax
