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 : Kerala HC rules police must assess both sides in sexual assault cases, warning against treating complaints as absolute truth. ...
Income Tax : Bombay High Court, in Chamber of Tax Consultants v. Director General of Income Tax (Systems) (2025), ruled that flaws in the ITR u...
Corporate Law : Karnataka HC quashed a case against Arnab Goswami, calling it reckless and baseless. The court noted misuse of Section 505(2) IPC ...
Income Tax : Telangana HC clarified that capital gains tax applies only when ownership or possession is transferred along with consideration....
Corporate Law : Orissa High Court's landmark decision quashes rape charges against a man accused of sex on false promise of marriage, emphasizing ...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Income Tax : Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measure...
Income Tax : Bombay High Court upholds AO's addition for unverified bogus purchases in PCIT vs. Kanak Impex. Decision based on Section 69C and ...
Goods and Services Tax : Calcutta HC grants interim stay on GST demand, citing the absence of GST Tribunal. Payment of 10% disputed tax required for stay c...
Goods and Services Tax : Calcutta High Court permits ITC claim under amended GST law, allowing rectification applications for late GSTR-3B filings for FY 2...
Corporate Law : Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on pr...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Delhi HC rules GST cancellation order invalid for retrospective effect. Prospective from SCN date. Order passed without proper hearing violates natural justice.
Karnataka High Court dismisses Tayana Consult Pvt Ltd’s appeal due to non-prosecution, following ITAT’s decision in related tax assessments.
Bombay HC ruled that imprisonment does not limit an individual’s right to education, allowing Mahesh Raut to pursue his LLB despite ongoing legal issues.
Delhi HC rules reimbursements to NRAEs not subject to TDS as “fees for technical services,” clarifying scope of Section 9(1)(vii) and TDS under Section 195.
GST authorities could not invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST Act, 2017 especially when the allegations of issuing fake invoices to avail input tax credit ( ITC ) fraudulently fall under the scope of the GST Act.
Proper officer under Customs Act could detain the goods or stall the process of importation, without forming a requisite opinion in support of a suspicion that he had regarding the issue of Country-Of-Origin (COO) certificate or the origin of the imported articles.
Delhi High Court held that section 45(3) of the Customs Act provides that the custodian of the imported goods having been in custody is liable to pay duty in case they are pilfered while in custody. Accordingly, customs duty and penalty rightly levied.
Madras High Court held that passing of order cancelling GST registration without considering the submitted proofs is unsustainable. Accordingly, revoked the cancellation order.
Madras High Court held that there cannot be any excuse for not filing the counter affidavits in time. Thus, Standing Counsel directed to be prompt in filing the counter affidavits and make themselves ready to argue the cases without seeking more adjournments.
The action for reassessment which was commenced pursuant to the Section 148A(b) notice dated 27 May 2022 could not be countenanced and was liable to be quashed as there were no reasons underlying the formation of opinion that income had escaped assessment.
