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 issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching” is impermissible and directed fresh year-wise notices.
The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The impugned order was quashed, directing issuance of a fresh speaking order after considering the taxpayer’s reply.
The issue involved taxing capital gains from a development agreement in multiple years. The court held the same income cannot be taxed twice and set aside the addition subject to verification.
The Court held that recovery under Section 79 is valid when the assessment has attained finality and dues remain unpaid. It ruled that no prior notice or fresh adjudication is required in such cases.
The court interpreted the scope of Section 91 CrPC in summoning documents. It ruled that parties cannot demand documents as a matter of right. The judgment stresses that relevance is the key criterion.
Calcutta High Court rejects Revenue appeal, ruling CBIC’s ₹1 crore threshold applies where no penalty survives. It upholds that a Customs Broker cannot be penalised without proof of mens rea, affirming Tribunal’s finding of a mere conduit role.
The case involved denial of exemption on petroleum-based turnover due to missing evidence. The Court held that the matter should be reconsidered after giving the assessee an opportunity to submit supporting documents.
The case involved issuance of notice only through the portal after cancellation of registration. The Court held that absence of physical service violated natural justice and invalidated the order.
The case questions validity of time-extension notifications allegedly issued without GST Council approval. The Court found arguable issues and granted interim protection against enforcement.
The case addressed ambiguity in penalty proceedings where the specific charge was not identified. The Court upheld deletion of penalty due to lack of clarity in the notice.
