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 : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
Income Tax : Madras HC held Section 153C action must be supported by incriminating material relatable to the relevant assessment year, distingu...
Income Tax : Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh ...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Income Tax : Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to ver...
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...
Once the amount is properly reflected in the ledger as outstanding and payable, the Statute of limitation begins on the following date.
P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court) It is admitted fact on record that the petitioner has deposited an amount of tax admitted in self-assessed returns beyond the time stipulated under Section 39 and hence the CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar had raised demand of interest to the […]
HC Held that, the Revenue Department could not have intercepted or detained the vehicle in the absence of a second e-way bill as the first e-way bill was valid during the interception period.
HC held that there should be reasons to believe that credit of input tax available in the Electronic Credit Ledger has been fraudulently availed or the assessee is ineligible. Reasons have to be recorded by the proper officer and a speaking order shall be passed.
MBR Flexibles Ltd Vs Deputy Commissioner of State Tax (Enforcement) (Gujarat High Court) It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice. Considering […]
Adi Enterprises Vs Union of India (Gujarat High Court) Applicants prayed to direct respondents to grant refund of amount of IGST already paid by the applicants on Ocean Freight pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. On appeal HC held that respondents are hereby directed […]
Sing Traders Vs State of Gujarat (Gujarat High Court) On bare perusal of the the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order. We […]
Manmish Traders Private Limited Vs State of Gujarat (Gujarat High Court) 1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(a) […]
Rajdhani Security Force Pvt. Ltd Vs Union of India (Madhya Pradesh High Court) Section 107 (1) of GST Act provides that an appeal can be preferred within a period of three (3) months from the date of the order, while Section 107 (4) of the Act stipulates that the Appellate Authority, if satisfied that the […]
Explore the judgment in the case of Ranjana Singh vs Commissioner of State Tax by the Allahabad High Court. Understand the relevant sections, facts, and the petitioners plea. Discover crucial points favoring the petitioner and the response from the respondent. The judgment rejects the validity of the rejection orders, emphasizing the need for proper consideration of submitted documents and adherence to the requirements of the law.
