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 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 : Madras HC held morphed obscene images are a serious attack on a woman's privacy and dignity. It directed prompt police action and ...
Corporate Law : The Chhattisgarh High Court upheld the acquittal after finding the relationship was consensual. A later refusal to marry did not e...
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 : Karnataka High Court held that reopening a completed scrutiny assessment without fresh tangible material is impermissible as it am...
Income Tax : Karnataka High Court held that Section 14A disallowance must be based on actual expenditure and remanded the matter for fresh comp...
Income Tax : Delhi High Court ruled that expenditure cannot be disallowed under Section 14A unless exempt income is actually earned in the rele...
Corporate Law : Bombay HC held societies only recognize members for administration, not title. Membership cannot be denied over unresolved ownersh...
Corporate Law : Allahabad HC ruled that cyber crime investigations must comply with BNSS requirements, including furnishing the FIR and specifying...
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...
In the absence of exhausting appellate remedies by assessee, the High Court was losing the benefit of deciding the classification of product “Herbal Sherbat Granules” on merits as High Court could not conduct a trial or examine the original records in the writ proceedings under Article 226 of the Constitution of India. Thus, the Courts should not provide an unnecessary opportunity to assessee to escape from the liability merely on the ground on jurisdictional error, which was rectifiable.
YSI Automotive India Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) EPCG scheme Non-mentioning of authorisation in case of third-party exports is not fatal: The Madras High Court has held that the requirement of mentioning EPCG licence of the manufacturer in the shipping bill, in case of third-party exports, though mandatory as per Para […]
Exemption notification has to be interpreted stricto sensu. No external aids can be brought in to interpret an exemption notification. If assessees, who claim benefit of exemption notification, fail to fulfil any one of the conditions contained therein, the benefit cannot be extended.
Vijay Metal Vs Deputy Commercial Tax officer (Telangana High Court) 1. The point that Hyderabad comes first and Adoni comes later; ignoring the operational convenience of the transporter; is not justifiable. HC not accepted the contention of the officer that even if the goods meant to be delivered at Adoni were loaded on top of […]
Vinay Jaidka Vs Chief Secretary (Delhi High Court) Abhishek Nanda, ld. Counsel who appears for the Insurance Regulatory and Development Authority of India (hereinafter, “IRDAI”) was requested to appear before the Court. He submits that recently, the IRDAI has issued press releases dated 22nd April, 2021 and 23rd April, 2021 as per which it has […]
Watanmal Boolchand & Co. Ltd. Vs Assistant Director of Income Tax (Madras High Court) Conclusion: Reassessment against a Hongkong-based company, Watanmal Boolchand was justified as there was a prima facie the case of ‘Business Connection’ of assessee-company in India. Held: Assessee-company was incorporated outside India under the laws of Hong Kong. One of the group […]
Ocean Sparkle Ltd. v. Assistant Commissioner (ST) (Andhra Pradesh High Court) Ocean Sparkle Ltd. (Appellant) has filed the current writ petition challenging the Assessment Order bearing Ref. No. ZD370321001535W dated March 17, 2021 on the grounds of non-compliance with provisions laid in Section 75(4) of the Central Goods and Services Act, 2017 (CGST Act). The […]
The respective authorities was restrained from declaring Company as a defaulter under the SVLDR Scheme and from from taking any coercive action against the Directors, Officials of company as the Income Tax department did not release the refund due to assessee and therefore, assessee could not pay the amount determined by the Designated Committee under the SVLDRS.
Koenig Solutions Private Limited Vs Union Of India & Ors. (Delhi High Court) Delhi High Court by order dated 28.04.2021 granted stay on the proceedings/ summons by CGST officer, when proceeding already conducted by State Tax Officer. 1. Delhi High Court by order 28.04.2021 in WP (C) No 5040/2021 in the matter of M/s. Koenig […]
Sri Muniappa Steels Vs Assistant Commissioner (Madras High Court) GST: Assessment order passed without supplying the third party evidence relied on: Set aside by the Madras HC on grounds of violation of principles of natural justice. An assessment order passed under the GST laws, based on a statement given by a third party dealer for […]
