#high court judgments
Log in to FollowLatest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC

Depreciation can set off against business income and not against income from any other sources: Kerala HC

Individual Not Greater Than Nation: Karnataka HC

GST on Annuity Payments in Hybrid Annuity Projects & ITC Accumulation

Intelligence Officer empowered to pass order under GST: Madras HC

Revenue Department Cannot Block ITC Beyond ECL Credit: Delhi HC

Aluminium Foil Container Falls under CTH 7615; GST at 12%: Madras HC

Sec. 263 Cannot Be Invoked When AO Follows One of Two Possible Views: Chhattisgarh HC

CGST Dept Can’t Institute Legal Proceedings on NCLT Liquidated Corporate Debtor’s Property: HP HC

Matter of mismatch of ITC between GSTR-3B and GSTR-1 remanded back: Madras HC

Input Tax Credit erroneously stated in final order hence matter remanded: Madras HC

Section 75 of Gujarat VAT Act not provide for a pre-deposit requirement: HC

GST not leviable on supply of free electricity: Himachal Pradesh HC

Matter of under declaration of output tax due to mismatch of GSTR-01 and GSTR-09 remanded back
Explore the latest high court judgments on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
