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.
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 Patna High Court held that media must avoid labels implying guilt before a trial concludes. It directed news platforms to rest...
Goods and Services Tax : The Madras High Court emphasized that Section 74 requires clear evidence of fraud, wilful misstatement, or suppression and cannot ...
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 Madras High Court dismissed challenges to the transfer of income-tax prosecution cases to the MP/MLA Special Court. It held th...
Goods and Services Tax : The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and imper...
Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings ...
Income Tax : Calcutta High Court quashed the assessment, demand and penalty proceedings after holding that the assessee was denied a meaningful...
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...
CIT Vs Vijaya Bank (Karnataka High Court) Learned counsel for the revenue submitted that prior to amendment with effect from 01.04.2008, benefit of Section 36(1)(viii) of the Act was not available to a Banking Company and therefore, the assessee is not entitled to claim deduction under Section 36(1)(viii) of the Act. It is further submitted […]
Where assessee did not produce any material, despite opportunity being afforded to show that the amount seized during the search, did not belong to it but belonged to some other person as claimed by it; the addition made in the hands of the assessee on account of cash seized during the search would be sustainable.
HC held that the show cause notice under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated under Section 130 of the CGST Act.
The issue under consideration is whether ‘Noticing the conveyance at a wrong destination’ without anything more can be said to be a contravention of the CGST Act?
Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam) Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof within a period of 14 […]
Principal Director, Income Tax Vs Rajiv Yaduvanshi (Delhi High Court) Moreover, in cases pertaining to Tax evasion petitions like the present case, this Court also exercises its powers sparingly and it is a well-settled principle that only the broad outcome of the Tax evasion petition may be communicated to the complainant, that too upon culmination […]
SB Traders Vs State of Gujarat (Gujarat High Court) It was pointed out that three months back, an application was fled under Section 67(6) of the Act for provisional release of the goods and the conveyance. However, according to the learned counsel, no orders have been passed on such application. We dispose of this writ […]
Explore the Gujarat High Court’s decision on Anant Jignesh Shah vs Union of India, highlighting the invalidity of a GST detention notice based on mere suspicion. Learn how the court quashed the notice under Section 130 of the CGST Act.
Heritage Lifestyles and Developers And Pvt. Ltd. Vs. Union of India (Bombay High Court) This is a case, where admittedly Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this Court. […]
Mumbai Fabrics P. Ltd. Vs Union of India and Ors. (Bombay High Court) Question for consideration is whether the seized goods imported by the petitioner are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? Evidently there is a dispute between the petitioner […]
