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...
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...
Goods and Services Tax : Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST ...
Income Tax : Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizanc...
Income Tax : Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justif...
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...
Aditya Energy Holdings Vs Directorate General of GST Intelligence (Madras High Court) The amount paid by the petitioner are only deposits pending proper adjudication under Section 73/74 of the CGST Act, 2017. It appears that the amounts were collected from the petitioner during March 2021, at the time when summons were also issued to the […]
Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th June 2019 itself is a […]
High Court set aside the retrospective amendment in Industrial Policy Resolution denying GST reimbursement as the Court was not satisfied of the reasons given by the Opposite Parties for discriminating against assessee unit vis-à-vis KPCW which appeared to be identically placed as assessee and nowhere does IPR 2007 state that a cement producing unit that sources raw materials from outside would be ineligible to receive the incentives.
HC dismissed the applicability of Circular in a petition challenging the conduct of alleged parallel investigation by various jurisdictional authorities and affirmed the investigations conducted various jurisdictional authorities of the Revenue Department into entities having common nexus. Held that, Circular cannot be extended to cover all and myriad situations that may arise in the administration and the functioning of the GST structure.
Every transaction has to be looked into independently for the purpose of determining ceiling of Rs. 50,000 for requirement of generation of e-way bill: Allahabad High Court. Hon’ble Allahabad High Court, in the case of Shri Surya Traders v. Union of India, Writ Tax No. 1146 of 2021, Allahabad HC (SB) has passed a detailed […]
Sunita Ramesh Bansal Vs Assistant Commissioner of State Tax (Gujarat High Court) It appears that Ms. Veena Bhagvandas Jindal from whom the writ applicant purchased the plot, at one point of time, was a Director in a Company by name the Jindal Alufoils Pvt. Ltd. According to the writ applicant, she came to know upon […]
Shri Surya Traders Vs Union of India (Allahabad High Court) Admittedly, the petitioner have sold the goods to two different registered dealers. The petitioner being a registered dealer have duly issued two tax invoices of the goods in question. The authorities have not disputed the issuance of tax invoices. An adverse view has been drawn […]
Subramaniyan N.N Vs. Anwar. C.K (Kerala High Court) Sub-section (2) of Section 13 of the Arbitration and Conciliation Act, 1996 lays down the procedure to challenge the appointment of an arbitrator. True, sub-section (4) of Section 13 provides that if such a challenge is not successful, the arbitral tribunal shall continue the arbitral proceedings and […]
Kishnabhai Nathubhai Ghutia Vs Administrator Union Territory (Bombay High Court) Whether or not to declare a particular day as a public holiday or an optional holiday or no holiday at all is as a matter of government policy. There is no legally enforceable right that can be said to have been infringed. Nobody has a […]
G. Satish Kumar Vs PCIT (Karnataka High Court) Petitioner has specifically stated that his wife is suffering from liver and brain tumor and was undergoing treatment and consequently, pursuant to the notice dated 09.09.2021 passed under Section 142(1) of the IT Act, the petitioner appeared before respondent No.2 and requested granting of 30 days time […]
