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...
The court held that Sections 73 and 74 allow show cause notices for any period, not limited to a financial year. Consolidated notices are valid, subject to limitation checks for each period.
The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that liability was quantified before the cutoff date and directed acceptance of the declaration.
The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court allowed manual filing of revocation application, emphasizing opportunity for compliance despite delay.
The court held that a show cause notice lacking clear reasons and supporting documents violates natural justice. It quashed the retrospective cancellation, allowing fresh proceedings as per law.
The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depends on actual tax payment to the Government. The key takeaway is that purchaser compliance alone is insufficient without supplier tax remittance.
The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.
The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appeal with possible condonation of delay.
The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal with a delay condonation request to be decided as per law.
The issue involved challenge to GST notice and order without proper authentication. The court allowed appeal filing with delay condonation and avoided deciding merits.
The issue was delayed appeal due to late awareness of GST liability. The court allowed appeal filing with delay condonation and granted temporary protection from coercive recovery.
