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...
Income Tax : The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filin...
Income Tax : Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and fina...
Income Tax : The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virt...
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...
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...
The Jharkhand High Court granted bail in an alleged fake GST ITC case after considering that the petitioner had remained in custody for more than four months. The Court imposed conditions requiring cooperation with the trial and non-interference with witnesses.
The Allahabad High Court held that fixing the personal hearing and the last date for filing a reply on the same day violated the principles of natural justice. The GST adjudication order was set aside and the matter was remanded for fresh proceedings.
The Delhi High Court held that a reassessment notice issued beyond the prescribed limitation period was without jurisdiction. It quashed both the Section 148 notice and the consequential assessment order.
The Allahabad High Court set aside the rejection of a passport renewal NOC after noting prolonged delays in criminal proceedings and directed issuance of the NOC while also examining compliance with earlier judicial directions.
The Patna High Court declined to interfere with the cancellation of GST registration after noting that the first appeal was filed with a delay of 21 months. The Court also observed that no reasons for the delay were placed on record and left open the remedy of a second appeal.
The Karnataka High Court disposed of the writ petition after noting that the respondent company had entered the Corporate Insolvency Resolution Process. The petitioner was granted liberty to revive the matter depending on the outcome before the NCLT.
High Court held that the Company Court may transfer pending winding-up proceedings after applying its judicial mind where the proceedings have not reached an irreversible stage. The appeal challenging the transfer failed.
The Gauhati High Court quashed a GST registration cancellation order after holding that it failed to record reasons as required under Rule 22 and Form GST REG-19. The Court restored the proceedings to the show cause notice stage and directed fresh action in accordance with law.
The Delhi High Court held that borrowing funds to repay an earlier loan falls within the assessee’s commercial wisdom. It upheld the allowance of related expenditure and dismissed the Department’s appeal.
The High Court upheld the dismissal of a writ petition seeking action on an alleged tax evasion complaint, holding that no case for issuing a writ of mandamus was made out at that stage. It found no illegality or jurisdictional error in the Single Judge’s order.
