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 issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold approval.
The Court held that absence of cogent reasoning on jurisdiction and time-bar issues invalidated the order. The matter was remanded for fresh adjudication.
The Court held that GST authorities cannot rely on seized documents that are missing or untraceable during adjudication. It ruled that proceedings must be based only on available records with fair hearing.
The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show cause notice. It held that the authority must consider the new application independently.
The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. It held that the proper officer must consider such application, even manually if required.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
The Court declined to entertain the writ petition as no part of the cause of action arose within its territorial jurisdiction. It allowed withdrawal with liberty to approach the appropriate forum.
The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate coercion claims before treating such payments as voluntary.
The issue was whether delayed appeal against GST demand could still be filed. The court allowed the assessee to file appeal with delay condonation and directed consideration as per law.
The issue was whether delayed appeal against GST demand could be entertained. The court allowed filing of appeal with delay condonation and directed authorities to consider it as per law.
