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...
Shweta Kedia Vs ITO (Rajasthan High Court) Issues: Whether after introduction of new provisions for reassessment of income by virtue of the Finance Act, 2021 with effect from 01.04.2021, substituting the then existing provisions, would the substituted provisions survive and could be used for issuing notices for reassessment for the past years and Whether the […]
Dar Credit And Capital Limited Vs Union of India (Calcutta High Court) In this case High Court has found Section 148 Notice issued by AO as proper and Valid and further held that Rejection of the petitioner’s objection against the impugned notice under Section 148 of the Act does not mean that it has become […]
The petitioner has raised a pertinent grievance in this writ petition that the Form GST ITC-02A was not available on the GSTN Portal for the entire period of 30 days from the registration of its separate business verticals and even till the date of filing of the instant writ petition
Sharad Garg Vs ITO (Delhi High Court) By way of the present batch of petitions, this Court has been called upon to decide the validity of E-notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The Petitioners have classified the matters in the following categories: 1. Category […]
A S L Enterprises Ltd. Vs Senior Joint Commissioner (Calcutta High Court) Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires? 1. Insisting the dealer to produce the proof of payment of 15% of the disputed tax in terms of the second proviso […]
This writ petition has been filed seeking a writ of mandamus declaring the making, releasing and telecasting certain objectionable scenes in the film The Kashmir Movie i.e. The Kashmir Files showing mass murders of Kashmiri Pandits by Muslims and exodus of some Kashmiri Pandits during the Kashmir Insurgency causing hurt to the religious sentiments of several Muslims around the world as illegal and arbitrary.
CA. Manisha Mehta Vs The Board of Directors of Represented by its Managing Director of ICICI Bank and ors. (Bombay High Court) The main prayer of the petitioners is for a declaration that natural justice should be read into section 14 of the SARFAESI Act. The SARFAESI Act is intended to facilitate quick recovery of […]
Section 70 and 71 mandate that the income disclosed in VDIS shall not be included income under section 139 means income which had already been disclosed and that assessment is not liable to be reopened.
SSG Furnising LLP Vs Assistant Commissioner (Delhi High Court) Present petition has been filed seeking quashing of the impugned show cause notice dated 14th February, 2022 issued by the Respondents as well as for directions to the Respondents to remove the suspension of GST Registration of the Petitioner and to declare Rule 21A of the CGST […]
Rohit Berlia Vs Intelligence Officer, Director General of Goods & Service Tax Intelligence (Orissa High Court) In the instant case, the petitioner was arrested on 05.08.2021 for an offence punishable under Section 132(1)(c) CGST Act, 2017 having availed fake ITC by the firm M/s. Arshee Ventures during the period from July, 2017 to March, 2019. […]
