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 Gauhati High Court directed restoration of the cancelled GST registration subject to payment of all outstanding tax dues, penalties, and fines. The Court granted relief by following its earlier decision in a similar matter.
The High Court held that the CIT(A) admitted additional evidence without recording reasons in writing and without giving the Assessing Officer an opportunity to examine or rebut it, contrary to Rule 46A. The matter was remanded for fresh adjudication after following the prescribed procedure.
The Court ruled that the statutory saving clause permits service tax proceedings to be instituted, continued, and enforced after the repeal of the Finance Act provisions. The writ petition was dismissed with liberty to contest the matter before the adjudicating authority.
The Gauhati High Court held that Customs could not invoke Sections 110 and 111 of the Customs Act without material establishing the foreign origin of the seized areca nuts. The Court ruled that mere suspicion cannot substitute the statutory requirement of “reason to believe.”
The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used within the State for manufacture. Consequently, VAT at 14.5% under the residuary entry was upheld for inter-State sales without C-Forms.
The Gauhati High Court set aside a provisional bank account attachment after finding that the authority failed to form the mandatory opinion required under Section 83 of the CGST Act. The Court held that a mechanical attachment order is not legally sustainable.
The High Court refused to entertain the writ petition, holding that disputes over an SEZ IGST refund should be examined by the appellate authority. It permitted the petitioner to pursue the statutory appeal with all available grounds.
The High Court granted regular bail in a GST fraud prosecution after noting that the investigation had been completed, the complaint had been filed, and charges had already been framed. It held that the allegations would be tested during trial and that prolonged custody was not warranted at that stage.
The High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns may seek restoration by complying with Rule 22(4) of the CGST Rules. It directed the authority to consider restoration expeditiously upon filing pending returns and payment of all outstanding dues.
The High Court held that closing the Income Tax portal before the granted response deadline denied the taxpayer a reasonable opportunity. It restored the assessment proceedings and directed the authorities to enable document upload.
