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 : Calcutta HC held that Section 74 does not permit one show cause notice for multiple financial years and quashed the SCN and conseq...
Income Tax : Calcutta HC dismissed the Revenue's appeal after the remand report confirmed the disputed receipt was sale proceeds of investments...
Custom Duty : Orissa HC set aside customs duty demand on a Port Trust, holding Section 45(3) applies to pilfered goods, not cargo lost in a supe...
Custom Duty : The Bombay High Court held that the customs authority failed to follow a binding CESTAT decision classifying glucometers under Tar...
Income Tax : Bombay HC disposed of Revenue appeals below ₹50 lakh, holding the CBDT exception added on 20 August 2018 applies prospectively, ...
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...
carbon credit is not even directly linked with the power generation and the income is received by sale of the excess carbon credits. Lastly, the Court inferred that the Tribunal had rightly held that it is a capital receipt and not business income.
Kuppan Gounder P. G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) Appellant submitted that the State authority has conducted the search and seizure operations and summons had been issued, order of provisional attachment had been passed and in such situation, the respondent cannot initiate any action and issue summons under Section 70 […]
If the Petitioner have claimed and received only the customs duty portion of the drawback and element of IGST (earlier Central Excise Duty and Service Tax) was not included in the drawback rate, granting of IGST refund would not result in double neutralization of input taxes. The Respondents have also never intended to deny a refund of IGST paid on export in cases where only custom components were claimed as drawbacks.
Respondent passed an order without affording adequate opportunity of hearing to the petitioner and recovered the demand amount after attachment of bank account of the petitioner.
Para 13 We permit the petitioner to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two (2) weeks’ time. We are permitting the petitioner to submit the revised form manually.
Held, the amendment of Section 140 of the CGST Act does not affect the right of Petitioner to claim transitional credit and it would be unnecessary to deal with the Constitutional challenge to it. Further, noted the Petitioner is at the liberty to apply for Transitional Credit subject to the further order from the Hon’ble Supreme Court in SLP (C) No.7425-7428/2020 (supra).
Way2wealth Brokers Pvt. Ltd Vs Commissioner of Central Tax (Karnataka High Court) The circular dated 03.08.2011 issued by Central Board of Excise and Customs, New Delhi, clarifies that delayed payment charges received by stock brokers are not includible in taxable value as the same are not the charges for providing taxable services. Such charges are […]
Analysis of the Gauhati High Court judgement holding that refund under inverted tax structure is allowed even if input and output supplies are the same Introduction The Gauhati High Court in the case of BMG Informatics Pvt. Ltd. v. Union of India and Others (Judgement dated 02.09.2021 in Case No. WP(C)/3878/2021) has held that refund under […]
Writ petition & Appeal to be filed with High Court and Supreme Court and circumstances thereof Article 32 and Article 226 of the Constitution provide two separate but parallel provisions of writ jurisdiction with the Supreme Court and High Courts respectively. Article 32 has been incorporated as a fundamental right and it provides for the […]
It was held that petitioners/’registered persons’ were unreasonably obstructed on account of technical glitches and errors on GST Portal during limited time they were required to submit/revise electronically, Form GST TRAN-1/TRAN-2 electronically and, therefore, a reasonable opportunity ought to have been granted to all ‘registered persons’/taxpayers to submit/revise/ re-revise electronically their Form GST TRAN-1/TRAN-2
