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...
Shajahan A.M. Vs Assistant State Tax Office (Kerala High Court) After having heard both sides and after careful evaluation of the facts and circumstances of the case, it is ordered that the detained goods and vehicles involved in these two cases as per the impugned proceedings shall be immediately released to the petitioner on his […]
CIT Vs Kishan House Builders Association (Karnataka High Court) The issue under consideration is whether the sale of land which is held as investment is considered as capital gains or business income? High Court states that, from perusal of the entries it is evident that the assessee has not conducted any other activity other than […]
Shahil Traders Vs State of Gujarat (Gujarat High Court) The learned advocate, appearing for the writ applicant, vehemently submitted that the impugned order of confiscation is without any application of mind and not tanable in the law. Mr. Sheth, the learned advocate, has pointed out something very unusual that the notice for confiscation was issued […]
The issue under consideration is whether the re-opening of assessment is justified if it is based on the similar issues and evidences which have been already considered in original assessment?
In the case of Mohit Minerals Pvt. Ltd. Vs Union of India, Gujarat High Court has sets aside IGST on Ocean Freight and held that no tax is leviable under the IGST Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of […]
K.J. Mathew Vs State of kerala (High Court of Kerala) This Court is of the view that there is no necessity for this Court to adjudicate the abovesaid contentions raised by the petitioner regarding the merits of the matter. As rightly pointed out by the learned Government Pleader, the petitioner has not so far responded […]
In the given case the relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner’s claim be assessed for input tax credit in accordance with law
It was submitted that therefore, the first proviso to section 148 of the Act would be attracted and the assumption of jurisdiction on the part of the Assessing Officer under section 147 of the Act is invalid.
Bombay High Court has held that sale made by transfer of documents while goods are in bonded warehouse would not qualify as exempt under Section 5(2) of the Central Sales Tax Act, relating to high sea sales. Observing that concept of crossing the customs frontiers of India is distinct from customs barriers of India, the High Court termed such sale as local sale.
Since offences pertaining to the non-disclosure of the documents which were required under Indian Accounting Standards (IndAS) alleged against assessee- chartered accountant were serious in nature which involved fraud to the tune of several crores and the offence being an economic one which affected the economy of the nation, assessee was not entitled for bail under Section 439 Cr.P.C and Section 212(6) of the Companies Act, 2013.
