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Madhya Pradesh HC

Illegally Collected WhatsApp Chats Admissible in Matrimonial Disputes: MP HC

June 26, 2025 5613 Views 0 comment Print

The Madhya Pradesh High Court ruled that WhatsApp chats, even if collected without consent, are admissible in matrimonial disputes. Citing Section 14 of the Family Courts Act, the court emphasized the court’s discretion to accept relevant evidence to effectively resolve family matters, prioritizing fair trial over absolute privacy.

Electrification Charges recovered by Power Company is Capital Receipts: MP HC

June 21, 2025 456 Views 0 comment Print

Madhya Pradesh High Court rules “Supply Affording Charges” and “Electrification Charges” recovered by electricity companies are capital receipts, citing Supreme Court precedents.

Appeal Delay of 7 Years Denied Due to Assessee’s Negligence Despite Blaming Counsel

June 17, 2025 1086 Views 0 comment Print

Madhya Pradesh High Court upholds ITAT’s refusal to condone C.I. Builders’ 7-year appeal delay, citing assessee’s gross negligence despite blame on counsel.

Availability of alternate remedy under Customs Act: MP HC dismissed writ petitions

June 2, 2025 504 Views 0 comment Print

The petitioner filed writ petitions under article 226 of the Constitution of India challenging the impugned order dated 31.01.2025, in which the Assistant Commissioner of Customs, Indore, rejected the application filed under Section 58 r/w Section 65 of the Customs Act, 1962.

Physical verification of business premises should be done in presence of person

June 2, 2025 6810 Views 0 comment Print

The Madhya Pradesh High Court ruled that physical verification of business premises for GST purposes must occur in the presence of the concerned person and requires proper witness documentation.

Freezing of bank account u/s. 110(5) of Customs Act during pendency of investigation not justified

April 30, 2025 933 Views 0 comment Print

Madhya Pradesh High Court held that customs authority doesn’t have authority to pass an order of provisional attachment under section 110(5) of the Customs Act, 1962 during pendency of investigation. Accordingly, freezing of bank account not justified.

Lack of Inquiry & Non-Application of Mind Validates Section 263 Revision: MP HC

April 8, 2025 585 Views 0 comment Print

Madhya Pradesh HC upholds CIT’s Section 263 revision citing lack of enquiry by AO. Tribunal ruling supported by Supreme Court precedents.

MP HC Allows condones delay of 1,797 days in Appeal Filing

April 2, 2025 753 Views 0 comment Print

Madhya Pradesh High Court condones delay in Neel Kumar Ajmera’s ITAT appeal, setting aside dismissal due to limitation and remanding the case for fresh adjudication.

Section 148 Notice issued in the name of dead person not sustainable: MP HC

March 30, 2025 1083 Views 0 comment Print

Madhya Pradesh HC quashes tax notices issued to a deceased person under Section 148 of the IT Act, allowing authorities to proceed against the legal heir.

Failure to Deposit 25% & Frivolous GST Objection: HC Cancels Bid & dismisses writ

February 27, 2025 489 Views 0 comment Print

MP High Court dismisses petitions challenging shop allotment cancellation in Indore Smart City project, citing non-payment of the required premium and GST.

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