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...
Madras High Court held that the Settlement Commission did not adequately scrutinize the detailed explanation of undisclosed income. The matter was remanded for fresh consideration under Section 245C.
Karnataka High Court held that taxpayer cannot be permitted to retract voluntary disclosed income admitted in return of income filed nearly 14 months after the survey without giving evidence of coercion. Accordingly, appeal of assessee stands dismissed.
Kerala High Court held that provisional release is not contemplated under section 130 of the CGST Act. Also held that continued detention of goods is not legally sustainable, merely because the proceedings u/s. 130 is in progress.
The Allahabad High Court held that under Section 75(7) CGST Act, tax authorities cannot demand amounts beyond what is specified in the show cause notice. Any excess interest or penalty not mentioned in the SCN is unsustainable.
The Bombay High Court held that a separate cooperative society could not be registered for shops forming part of a single building already governed by an existing society. The Court ruled that registration under Section 9 cannot be used to indirectly fragment an existing society.
The Allahabad High Court held police officers guilty of contempt for ignoring repeated orders of a Chief Judicial Magistrate to produce CCTV footage in an illegal detention case. The Court ruled that judicial officers’ orders cannot be disregarded and awarded compensation to the victim while granting bail.
The High Court held that only 30 days of limitation survived after applying TOLA and Supreme Court rulings. Notices issued after expiry of the surviving period were declared time-barred.
Delhi High Court held that seismic survey services in connection with exploration of oil cannot be held to be in nature of Fees for Technical Services [FTS]/Royalty and hence not covered under section 44DA of the Income Tax Act. Accordingly, writ petition is allowed.
The Court directed the PCCIT to appoint a senior officer to re-examine a refund claim where both parties lacked decades-old records. A reasoned decision must be taken to ensure any legitimate refund is not denied.
The Madras High Court held that issuance of show cause notice under Section 124 of the Customs Act is mandatory before confiscation of goods. Even alleged waiver by the importer cannot override statutory and natural justice requirements.
