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 court held that a taxpayer should approach the GST Appellate Tribunal for interim relief when an appeal is pending. It ruled that the Tribunal has inherent power to grant interim protection against recovery proceedings.
Bombay High Court dismissed plea seeking space for namaz at Mumbai airport, holding that security concerns outweigh religious requests in high-security zones.
The court held that a retracted statement by a trustee alleging capitation fee collection cannot justify tax additions without corroborative evidence. In the absence of proof from students or supporting documents, the Revenue’s presumption was held unsustainable.
The High Court set aside a preventive detention order under the Public Safety Act after finding that the District Magistrate merely relied on a police dossier without independently evaluating the material. The Court held that such mechanical approval violates personal liberty.
The court ruled that submitting revised returns showing higher income after a search does not wipe out earlier concealment. Criminal proceedings for wilful tax evasion and false statements remain maintainable.
The court held that civil courts retain jurisdiction in partition disputes involving property under SARFAESI proceedings because the Debts Recovery Tribunal cannot grant partition relief.
The Kerala High Court held that employees originally from the DoT and later absorbed into the PSU must be treated as retiring from Central Government service. As a result, tax deduction on leave encashment based on an executive instruction was set aside.
The High Court ruled that sales tax exemption retained by an industrial unit was capital in nature because it was granted to encourage investment in backward areas. As a result, the subsidy could not be treated as taxable revenue.
The court issued notice on a challenge to Section 15(3)(b) of the CGST Act and granted interim protection subject to deposit of 10% of disputed tax.
The High Court set aside the rejection of a GST refund claim after noting that the Joint Procedure Order required reassessment of tax liability under pre-GST and post-GST regimes.
