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 : The Madhya Pradesh High Court held that judicial officers cannot be intimidated for delivering judgments since every judicial orde...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Corporate Law : The Bombay High Court held that merely organising protests or morchas against government decisions cannot justify externment. It r...
Corporate Law : The Delhi High Court held that an unnatural death in police custody attracts constitutional liability under Article 21, even if ca...
Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
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...
Income Tax : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires.
Orissa HC held excise duty already paid cannot be collected again while permitting lifting of backlog MGQ under the interim order.
Madras HC held retrospective cancellation of a supplier’s GST registration alone cannot justify denial of ITC. Fresh assessment was ordered.
Karnataka HC held excess electricity use alone cannot establish clandestine manufacture or excise evasion without reliable corroborative evidence.
The High Court upheld the invocation of Section 74 but remitted the matter for verification of revenue neutrality, directing the taxpayer to establish that tax had already been discharged on the goods sent for job work.
Chhattisgarh High Court upheld ITAT’s finding that the reassessment order exceeded the limitation under Section 153 and dismissed the Revenue’s appeal.
Karnataka HC held GST liability must be determined under statute, not contract. Directions against GST authorities to pay contractor’s tax dues were set aside.
Madras HC held one year of practice before Income Tax Authorities is mandatory for registration under Rule 257, despite prescribed qualifications.
The Madras High Court held that an order under Section 74 cannot be passed when the notice was issued under Section 73. The matter was remanded for fresh proceedings after giving the assessee an opportunity to respond.
Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within prescribed timelines.
