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...
The Madras High Court upheld the blocking of Input Tax Credit under Rule 86A after the Managing Director admitted availing ITC on blocked invoices during inspection. The Court ruled that such admission weakened the taxpayer’s challenge to the department’s action.
The High Court permitted the taxpayer to file an appeal despite delay after noting that the assessment order was served through deemed service on the common portal. The appeal must be filed with a 25% deposit of the disputed tax.
The Gauhati High Court held that the second FIR disclosed additional and distinct offences beyond the earlier complaint. Therefore, the FIR could not be quashed under the test of sameness.
The Madras High Court quashed the rejection of a condonation application, holding that the delay in filing Form 10B had a reasonable explanation. The Court directed reconsideration of exemption under Section 11.
The Madras High Court quashed a GST order passed after the assessee failed to reply to a show cause notice and remitted the matter for fresh adjudication. The court allowed reconsideration subject to a 10% pre-deposit of the disputed tax.
The High Court held that there was no violation of natural justice because the taxpayer’s reply to the show cause notice was referred to and considered in the assessment order. The petitioner was directed to pursue the statutory appellate remedy instead of invoking writ jurisdiction.
The Court issued notice in a plea to quash criminal proceedings where the applicant argued that alleged cash payments exceeding ₹2 lakh should first be examined under Section 269ST of the Income Tax Act.
The Court refused to review its earlier ruling that retrospective GST cancellation was invalid due to lack of reasons in the show cause notice and absence of prior notice to the taxpayer.
The Gauhati High Court held that when a taxpayer clears outstanding tax, interest, and late fees and files pending returns, authorities must consider restoration of GST registration under Rule 22(4).
The High Court set aside the Settlement Commission’s order rejecting a settlement application. It held that while non-cooperation was noted, the finding regarding lack of full disclosure lacked adequate reasoning.
