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...
Dharmendra M. Jani Vs Union of India (Bombay High Court) HC held that provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot […]
Gujarat High Court held that when the goods are perishable in nature, the authorities should act with greater swiftness to proceed with the adjudicatory mechanism and take a final decision. Accordingly, conditional provisional release of goods granted.
Patna High Court held that the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.
LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]
Shreedhra Agro LLP Vs Commissioner of Customs (Delhi High Court) 1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter ‘CAAR’) whereby the products proposed to be imported by the appellant being ‘Scented & Flavoured and Sweetened Supari’ are classified under […]
Shabu George Vs State Tax Officer (Kerala High Court) CGST Act authorizes the seizure of things, including cash in appropriate cases, we do not think that the present is a case that called for a seizure of the cash found in the premises of the appellants at the time of the search. The power of […]
G.S. Promoters Pvt. Ltd Vs Commissioner Of Central Excise And CGST (Delhi High court) The petitioner has filed the present petition, inter alia, seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order-in-original dated 26.11.2021, passed by the Commissioner, Adjudication, Central Tax, GST, Delhi East. Court is unable to accept that […]
Abdul Kadir Vs State of Assam (Gauhati High court) The petitioner, namely, Abdul Kadir has filed an application under Section 482 Cr.P.C. with prayer for quashing the FIR registered under Sections 120(B)/379/420 of the Indian Penal Code (IPC in short). HD held that petitioner is alleged with an offence of evading payment of taxes to […]
Notice under Section 148A(b) & order U/s. 148A(d) of Income Tax Act against an entity (LLP), which was no longer in existence is invalid.
Sh. Ishwar Chand Proprietor of M/S Bhagwati Trading Co. Vs Union of India (Delhi High Court) The controversy in the present petition relates to levy of penalty for late filing of the GST returns, for the period the petitioner was disabled from doing so, on account of cancellation of its GSTIN registration. It is the […]
