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...
Official Liquidator Vs Kirloskar Institute (Karnataka High Court) The Karnataka High Court considered an appeal filed by the Official Liquidator of Mysore Kirloskar Ltd. (the company in liquidation) challenging the order dated 21.07.2015 passed by the Company Court in Company Application No.826/2011 in Company Petition No.166/2001. The Company Court had dismissed the application filed by […]
Courts have held that reassessment proceedings must be based on the reasons recorded before issuing notice under Section 148. If no addition is made on the issue forming the basis of reopening, the reassessment may become invalid.
The Madras High Court upheld the blocking of Input Tax Credit under Rule 86A after the Managing Director admitted availing ITC on blocked invoices during inspection. The Court ruled that such admission weakened the taxpayer’s challenge to the department’s action.
The High Court permitted the taxpayer to file an appeal despite delay after noting that the assessment order was served through deemed service on the common portal. The appeal must be filed with a 25% deposit of the disputed tax.
The Gauhati High Court held that the second FIR disclosed additional and distinct offences beyond the earlier complaint. Therefore, the FIR could not be quashed under the test of sameness.
The Madras High Court quashed the rejection of a condonation application, holding that the delay in filing Form 10B had a reasonable explanation. The Court directed reconsideration of exemption under Section 11.
The Madras High Court quashed a GST order passed after the assessee failed to reply to a show cause notice and remitted the matter for fresh adjudication. The court allowed reconsideration subject to a 10% pre-deposit of the disputed tax.
The High Court held that there was no violation of natural justice because the taxpayer’s reply to the show cause notice was referred to and considered in the assessment order. The petitioner was directed to pursue the statutory appellate remedy instead of invoking writ jurisdiction.
The Court issued notice in a plea to quash criminal proceedings where the applicant argued that alleged cash payments exceeding ₹2 lakh should first be examined under Section 269ST of the Income Tax Act.
The Court refused to review its earlier ruling that retrospective GST cancellation was invalid due to lack of reasons in the show cause notice and absence of prior notice to the taxpayer.
