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 : Karnataka High Court advocates for Uniform Civil Code to accelerate equality for all women, regardless of religion or caste. ...
Corporate Law : Delhi High Court quashes adultery case under Section 497 IPC, stressing women are not property and citing the example of Draupadi ...
Income Tax : Kerala HC rules no separate challenge needed for Sec 263 remand order before appealing revised assessment; restores Malabar Instit...
Corporate Law : Chhattisgarh HC rules pension can't be recovered without legal basis, quashing recovery order against ex-govt employee and orderin...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
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 ...
Income Tax : Assessee-a government-owned entity, had initially filed its income tax return for the assessment year 2016-17, declaring nil incom...
Income Tax : Madras High Court held that the existence of an alternative remedy precludes the petitioner from approaching this Court through a...
Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...
Income Tax : Calcutta High Court held that liberty is granted to the petitioner to respond to notice issued under section 148 of the Income Tax...
Income Tax : Delhi High Court held that facts narrated in notice u/s. 148A(b) couldn’t lead to conclusion that income has escaped assessment....
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...
CIT Vs Smt. Meenakshi Devi Avaru (Karnataka High Court) Protective, precautionary or alternate assessment is an assessment which is made ex- abundanti cautela by the Assessing Authority and is therefore called protective or Precautionary Assessment or alternative assessment. When the Department has any doubt as to the person who is or will be deemed to […]
The petitioner seeks a declaration that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST dated December 25, 2014 is arbitrary and in conflict with provisions of Section 72A of the Finance Act, 1994. The petitioner also seeks a declaration that, the provisions of clause (k) of subsection (2) of Section 94 of the Finance Act, 1994 is unguided and gives uncontrolled power of delegation. The third prayer is with regard to a notice dated February 16, 2015.
M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC) Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration of the petitioner under the Punjab Goods and Services Tax Act, 2017 (in short ‘the Punjab GST Act’) It is not […]
M/s. Balaji Construction Company Vs state Of Rajasthan (Rajasthan High Court) It is stated that the petitioner had applied well in time for registration under the GST Act to enable him to migrate within a specific time period. In spite of various reminders, the concerned authorities have not completed the process of migration and now […]
Mr. T. Sudhakar, Vs Mr. Jasmeet Singh, (Delhi High Courts) Section 19(1) makes a provision for filing of an appeal if a person is aggrieved by a decision or inaction of the CPIO. The Appellate Authority in sub-section (1) of Section 19 is classified as an officer senior in rank to the CPIO meaning thereby […]
Union Of India & Anr Vs Amazon Seller Services Pvt. Ltd. (Delhi High Court) 27. In the present case, the exemption notification was to allow import of ―electrical machines with translation or dictionary functions” at nil rate of duty. In whatever manner we interpret the said words the interpretation should not be irrational and arbitrary. […]
Dr. Prathap Chandra Reddy Vs Income Tax Settlement Commission (Madras High Court) Settlement Commission did not conduct an enquiry to satisfy itself that the stand taken by the PCIT by way of a supplementary report could be a valid ground to come to a conclusion that the assessee had made a false claim on the refund due. The […]
State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame within which refunds due to the assessees will be processed and all pending refund applications will be disposed of and the amount will be paid to the assessees.
Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor. Learned counsel for respondents No.1 to 3 […]
Learned counsel for respondents No.1 to 3 fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption.
