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 genuine mistake in revised TRAN-1 and TRAN-2 filings cannot nullify substantive transitional ITC claims. It permitted rectification and directed fresh adjudication after verification.
The Court held that the Appellate Authority has no power to remand matters to the adjudicating authority under Section 107(11) of the CGST Act. Remand portions of the appellate orders were set aside and the authority was directed to decide the appeals on merits.
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did not specifically allege fraud or intentional evasion. The offences were triable by a Magistrate with a maximum five-year sentence.
The Madras High Court remitted a GST demand matter for fresh adjudication after rectification of place of supply and dispute over tax reversal. The Court directed full pre-deposit of admitted and disputed tax before reconsideration.
The High Court held that the benefit under Section 16(5) of the CGST Act prevails over Section 16(4), quashing an order rejecting ITC due to delayed return filing.
The Court held that deletion of Rule 96(10) and Rule 89(4B) without a saving clause renders them inapplicable to all pending cases. Refund rejections and related proceedings not finalized as on 8 October 2024 were declared lapsed.
The Madras High Court held that passing an ex parte GST assessment order without granting personal hearing was unsustainable. The matter was remanded subject to payment of 25% of the disputed tax.
The Court held that voluntary cancellation of GST registration does not wipe out liabilities for earlier tax periods. It upheld tax and penalty imposed for 2018-19 due to non-response to notices.
The Court held that clubbing multiple tax periods in one composite show cause notice under Section 74 is illegal. All consequential orders and proceedings were set aside with liberty for fresh action.
The Court granted ad-interim relief, holding prima facie that no under-reporting arose where deduction was claimed based on a binding High Court judgment later overruled. Coercive recovery was stayed.
