#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.

GST: No Substantive Changes Permitted in Orders by error rectification under Section 161

Reasons for reassessment must be specific, relevant & substantiated by tangible material

Kerala HC Upholds GST Registration Cancellation for Oleena Mahila Samajam

Kerala HC Upholds Reassessment Based on Estimation of Income Escaped Assessment

Kerala HC Directs Avail Alternate Remedies: KGST Act Assessment

Assessment Order on Old PAN Appealable Despite New PAN allotment: Kerala HC

Reassessment: Invalid if AO’s Belief Lacks Bona Fides, Is Vague and Arbitrary

Reassessment cannot be initiated based on insufficient, vague, or irrelevant materials

Liquor import case: Complaint Against director Not Maintainable Without Company as Accused

Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed

Kerala HC Dismisses Writ on GST Transitional Credit, Cites Appeal Remedy

GST SCN issued beyond Period of Limitation u/s 73 of Finance Act: Delhi HC allows Withdrawal of Petition

HC directs AO to Share Support Materials for GST Registration Cancellation Notice

NCLT lacks authority to declare assessment order as void under IBC: Kerala HC
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.
