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 ...
Corporate Law : Gujarat High Court grants bail to Pragnesh Manharbhai Kantariya in ₹537 crore fake transaction case, allowing conditional releas...
Income Tax : Karnataka High Court rules on TDS applicability under Section 195 of the Income Tax Act in the case of Abbey Business Services Ind...
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 ...
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...
In our view, these circumstance, if considered in conjunction with total absence of ill motive, mala fide intent or animus to cause wrongful gain to the importers and the petitioner, lead to a legitimate inference that the act on the part of the petitioner was the result of negligence and carelessness. It falls short of misconduct.
Global Impex Vs Manager, Celebi Import Shed And Anr. (Delhi High Court) (i) The custodian has a lien over the imported goods, consigned to its custody. This lien may be statutory, as provided under the IAA Act, all the Major Port Trusts Acts, or contractual. It may also be relatable to Sections 170 and 171 […]
Assistant Commissioner of CGST & Central Excise Vs Daejung Moparts Pvt Ltd. (Madras High Court) View of Third Member The question raised is as to whether interest on delayed payment of tax as contemplated under Section 50 of the Central Goods and Services Tax Act, 2017, is automatic or the same is to be determined, […]
Makkhan Singh Vs Shyam Singh And 3 Others (Allahabad High Court) CPC-Constructive notice, held not sufficient-‘Willful disobedience’ to be proved beyond doubt-Court not to proceed on surmises or inferences As regards the contention raised on behalf of the plaintiff/petitioners with regard to presumption of service of notice in a case of a notice sent by […]
Financial stringency would not justify the non-remittance of TDS to the Government, in as much as, it would amount to utilization of money payable to the appropriate government. As such, by extending its benevolence.
Whether the payment of provident fund and employees state insurance (ESI) dues deposited by the Assessee within the grace period would qualify for deduction under Section 43B of the Income Tax Act, 1961?
Assessing Officer ought to have evaluated the claim made by the assessee for write-off of liability by Canara Bank in its favour amounting to Rs. 1,36,45,525/-, and should not have rejected the same merely on the ground of it being raised for the first time.
Court held that where the Act provides for sanction by the Joint Commissioner of Income Tax in terms of section 151, then the sanction by the Commissioner of Income Tax would not meet the requirement of the Act and the reopening notice will be without jurisdiction.
Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court) 1. Mr. Vijay Patel, learned advocate for the petitioner submits that the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents […]
Mahendrasinh (Mahendraji) Chaganji Gohel Vs State of Gujarat (Gujarat High Court) This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with FIR for the offence punishable under Sections 174 and 175 of the Indian Penal Code and under Section 132(1)(b) of the […]
