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.
Corporate Law : Delhi High Court sentenced a YouTuber to six months’ imprisonment for criminal contempt after finding that his videos and courtr...
Corporate Law : The Allahabad High Court criticized the NHRC for closing a custodial death case by relying solely on police reports without indepe...
Corporate Law : The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not co...
Corporate Law : Applying Exception 2 to Section 375 IPC, Rajasthan HC ruled that no rape offence could be made out against a legally wedded husban...
Corporate Law : The Allahabad High Court observed that throwing non-vegetarian food waste into the River Ganga could hurt the religious sentiments...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
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...
Goods and Services Tax : The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pur...
Goods and Services Tax : The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be ent...
Goods and Services Tax : The Rajasthan High Court held that refusal to hear the appeal on merits would cause grave prejudice where cancellation of GST regi...
Goods and Services Tax : The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Secti...
Goods and Services Tax : The Kerala High Court held that although the earlier communication was not a Section 74 notice, the subsequent GST DRC-01 notice p...
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...
Telangana High Court held that taxpayers cannot seek exemption from mandatory GST appellate pre-deposit merely because the disputed tax amount was already paid during adjudication.
The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not conducted in at least 262 custodial death cases. The Court held that executive inquiries could not substitute judicial inquiries in such matters.
The Bombay High Court held that the search authorisation under Section 132 was invalid because the satisfaction note lacked relevant material and failed to establish a genuine reason to believe. The Court quashed the search and all consequential proceedings.
The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. The Court directed refund of Rs.3 crore with interest if delayed.
The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business operations would adversely affect tax recovery. Restoration was made subject to filing pending returns and payment of dues.
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Court noted that the offence was triable by a Magistrate and the petitioner had already spent about six months in custody.
Gujarat High Court held that reassessment proceedings based on loose papers referring to non-agricultural land could not justify reopening where assessee had sold agricultural land. Court ruled that alleged escapement of income was based only on hypothesis and conjecture.
The Calcutta High Court held that municipal tax receipts, khajna receipts, and records of rights were sufficient to establish better title in an eviction suit against licensees. The appeal was dismissed as the defendants failed to prove ownership or tenancy rights.
Court held that amended gratuity rules effective from July 2013 governed all employees uniformly and prevailed over inconsistent provisions in the HR manual. The appeal seeking enhanced gratuity was dismissed.
Madras High Court held that time-share membership fees could not be fully taxed in the year of receipt since the assessee had continuing obligations extending over several years. The Court approved spreading part of the income over the membership tenure.
