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 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 Jharkhand High Court held that a marriage marked by 36 years of separation had become a "dead wood marriage," justifying disso...
Corporate Law : The Jharkhand High Court ruled that filing of a challan or charge-sheet alone is not a valid ground to reject anticipatory bail. C...
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 : The Madras High Court held that an order under Section 74 cannot be passed when the notice was issued under Section 73. The matter...
Goods and Services Tax : Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within pre...
Goods and Services Tax : The Court held that repeated summons under Section 70 cannot continue once the inquiry purpose is satisfied and sufficient materia...
Income Tax : The High Court held that the assessment was time-barred as it was not completed within the mandatory period under Section 144C....
Service Tax : The Court held that the availability of a statutory appeal barred interference in writ jurisdiction. It ruled that no exceptional ...
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...
Where the assessee transferred accumulated funds to unregistered trust then it was clear violation of Explanation to section 11(2) and clause (d) in sub-section (3) of section 11 and therefore same cannot be treated as applied for charitable purpose. Amount so transferred was thus liable to addition in the hands of the assessee-trust.
Liability to pay any VAT on the trade discounts / incentives pursuant to bringing in Section 9(5) in JVAT Act was beyond the legislative competence of the State Legislature, and the same was ultra vires Article 246(1) of the Constitution of India, and could not be sustained in the eyes of law and accordingly, it had to be treated as if never existing in the Statute Book.
Hindustan Coca Cola Pvt. Ltd. Vs Assistant State Tax Officer (Kerala High Court) The petitioner a Private Limited Company engaged in manufacture and supply of fruit-based beverages/drinks registered in State of Kerala under GST Act. According to the petitioner, the product manufactured by them was classified under HSN 2202 9920 under GST and discharging GST […]
Present scenario of outburst of deadly corona virus is very precarious and sensitive, as the lawyers and the st«ff rendering assistance to this Court and the judges ore vulnerable, thus in order to prevent such rampant of spread by taking preventive measures, I deem it appropriate to issue general directions to the departments concerned like the banks, financial institutions, Income tax authorities, authorities dealing with the erstwhile KVAT, GST, recovery of tax ox motor vehicles and building tax to defer the recovery proceedings or coercive measures till 06.04.2020.
Assessing Officer comes to a conclusion that the assessee had failed to collect the STT or had failed to pay such STT to the credit of the Central Government, it would not ipso-facto lead to imposition of penalty. Once such a conclusion is reached, the assessee is required to be provided reasonable opportunity of hearing and during the hearing if the assessee can prove that there was reasonable cause for such failure, no penalty shall be imposed.
Rabindra Kumar Mohanty Vs Registrar, ITAT (Orissa High Court) Article 265 of the Constitution mandates that no tax can be collected except by authority of law. Appellate proceedings are also laws in strict sense of the term, which are required to be followed before tax can legally be collected. Similarly, the provisions of law are […]
The issue under consideration is that the respondent had willfully defaulted in filing a return pursuant to the notices issued under Section 153A of the Act and thus, committed the offence punishable under Section 276CC of the Act.
The issue under consideration is whether without considering the reply submitted by the petitioner, the respondent has passed the order is justified in law?
Darpan Sahu Vs State Of U.P. (Allahabad high Court) Allahabad High Court stays all recoveries/coercive action of any kind for two weeks to ensure no filing takes places till 6.4.2020. Today, there is an extraordinary situation in the country due to pandemic Corona Virus and therefore, it calls for an extraordinary measure to be taken […]
Shree Motor Vs Union of India (Rajasthan High Court) It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department […]
