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 J&K&L HC quashed Nazir Ahmad Ronga’s detention under the Public Safety Act, citing vague allegations and lack of evidence, s...
Goods and Services Tax : AP High Court invalidates unsigned GST orders without DIN, citing CBIC guidelines. Learn key legal takeaways and compliance requir...
CA, CS, CMA : Summary of tax and regulatory updates: income tax bonds, GST rulings, SEBI amendments, customs tariffs, and DGFT trade policy chan...
Corporate Law : Kerala HC quashes rape case, stressing case-specific analysis of allegations. Assumption that women won’t file false sexual assa...
Goods and Services Tax : Karnataka HC ने DGGI की ₹2.5 करोड़ की वसूली को अवैध ठहराया। जान...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....
Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...
Goods and Services Tax : Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....
Goods and Services Tax : Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary. ...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons.
Where the books of accounts maintained by contractors were not accepted by the Department, the estimation of profit made on the basis of history of Gross Profit rate and Net Profit rate of assessee in the previous years or comparable cases of contractors could be made. Once such profit rates were compared, the additions on account of non confirmation or non production of the sub contractors, etc. was totally irrelevant and could not be made.
Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific […]
The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of GST for various issues related to Input Tax Credit, its transitional provisions and concern time limit.
Since assessee-contractor carried out work for laying down road in a thermal power plant, therefore, there was no question of not incurring of expenditure by assessee to carry on road work contracts but the disallowance of whole expenditure towards sub contract work by AO for want of proper bills was not justified instead disallowance of 10% of expenses made by appellate authorities was justified.
C. Prasannakumaran Unnithan Vs GST Council (Kerala High Court) The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail […]
The issue under consideration is whether the order passed for imposing tax and penalty equal to 100% on areca nut for the release of detained goods and conveyances in transit is justified in law?
whether application filed under the SVLDR Scheme rejected on the sole ground that the demand was neither quantified without giving opportunity of being heard is justified in law?
Passing a landmark judgment on 9 Aug 2020, the Kerala High Court has issued a judgment explaining the process mechanism as stated under section 57 of the TP Act 1882 relating to removing encumbrances created on immovable property. The judgment is exemplary because there was no prior case or precedent established in such cases in such matters and it gives an emphasis on the efficacious and substantive mechanism as provided under section 57 of the Transfer of Property Act 1882.
Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court) (1) Any person can be arrested for any offence under the Customs Act, 1962, by the Customs Officer, if such officer has reasons to believe that such person has committed an offence punishable under Section 132 or Section 133 or Section 135 or Section 135A […]
