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 : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
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...
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 : Delhi HC upheld a Section 69C addition for unexplained capitation fee, holding that no credible evidence established its source an...
Income Tax : Gujarat HC held that Section 80P(4) does not bar Section 80P(2)(d) deduction on interest earned by a cooperative society from inve...
Corporate Law : Gauhati HC held that transportation of manufactured tea is not exempt under Entry 21(a), as Section 65B(5) governs the meaning of ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
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...
Gujarat High Court held that re-opening sought on the basis of assessment record without any fresh tangible material is unsustainable in law.
Madras High Court directed the Chartered Accountant, who raised several allegations against the then President of the Institute, that if he is confident about the irregularities and has materials on record to establish the allegations, he is at liberty to register a case before the Competent Authority, including the Central Vigilance Commission or the Jurisdictional Police or otherwise.
Issue involved Whether department is enjoined to issue a notice under subsection 3 of Section 61 of CGST Act, 2017 once returns have been submitted by assessee before initiating action under Section 74 or not?
Bombay High Court held that license fee is the price or the consideration for parting with such privilege, which is exclusively owned and controlled by the State Government. Complying with provisions of section 13A of the Goa Public Gambling Act requires payment of the same.
Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
Chhattisgarh High Court directed works contractor involved in construction of road, bridges, tolls, etc. to make fresh claim showing difference of tax liability that was incurred at the time of submission of bids and excess tax paid in light of introduction of GST levying higher tax on works contract services.
Madras High Court allowed/ directed petitioner to furnish pending returns as due to health issue GST returns were not filed continuously for period of 3 months which resulted into cancellation of registration.
Madras High Court held that as the petitioner company is wound up, however, intention of petitioner for clearing the pending dues is sincere. Writ petition is allowed permitting the petitioner to pay pending dues in equal installments.
SCN is deficient if it does not sufficiently disclose reasons why petitioner’s GST Registration was suspended or was proposed to be cancelled
Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC
