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 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 Madhya Pradesh High Court closed the defamation proceedings after the applicant expressed regret for an erroneous statement an...
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...
Custom Duty : Gauhati High Court upheld Customs' seizure of areca nuts, holding that objective circumstances established the statutory reason to...
Income Tax : Bombay HC admitted the Revenue's appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It ...
Goods and Services Tax : The Madras High Court held that Section 74 cannot be invoked without allowing the assessee to produce evidence establishing genuin...
Goods and Services Tax : The Madras High Court quashed a GST assessment on seigniorage fees after finding that the taxpayer's reply was ignored. It remande...
Goods and Services Tax : Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot exceed GST Council recommendations. Unsup...
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...
GST – Section 79- whether mere admitted liability is enough for invoking the provision under Section 79 of CGST Act – validity of recovery proceedings in the absence of assessment – term amount payable by a person – initiation of proceeding for provisional attachment –
Commissioner, Central Excise, Customs & Service Tax, Sonepat & Ors Vs Amit Decorative Plywoods Pvt. Ltd. & Ors. (Delhi High Court) Settlement Commission could not have returned these findings, which could only have emerged from a formal adjudicatory process. The findings of the Settlement Commission, amount, in effect, to ignoring the statements of suppliers of […]
In the instant case, as already noted, the availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not disputed. I am therefore of the view that the 5th respondent should either permit the petitioner to file a rectified TRAN-1 Form electronically in favour of each of its branches in the country, or accept manually filed TRAN -1 Form with the appropriate corrections, on or before 30.12.2019.
The petitioners are aggrieved by the refusal of registration of their appeals filed under the Maharashtra Value Added Tax Act since they have not deposited the ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act. They have challenged the validity of the amended provisions and the legislative competence of the State.
Assistant Commissioner of Custom Vs Navaskhan (Madras High Court) The present criminal revision petition is filed against the order of the learned Judicial Magistrate No.I, Trichy in C.C.No. 167 of 2018 dated 18.07.2018 sentencing the respondent to convict him imprisonment till the rising of Court and imposed a fine of Rs.15000, in default of payment, […]
It has been held that GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs.
Kumar Saurav Vs State of Chhattisgarh (Chhattisgarh High Court) Out of 100 questions, as much as 41 questions/answers have wrongly been framed. Re-examination ordered. Carelessness will always have a price. Considering the degree and percentage of defects in the question papers which according to this Court as much as 41 wrong questions/answers have been found […]
Claim of drawback of excise and customs duties paid on the raw materials used in manufacturing could not be denied merely because some processes in the chain of manufacturing had been conducted in the premise of EOU/unit of EPZ, if the assessee was otherwise entitled to the benefit.
Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided. It is well known that if top brass of a running concern is arrested, there are all possibilities of closure of unit which results into unemployment and wastage of precious natural resources.
Messrs Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India (Gujarat High Court) In this case petitioner had duly discharged the tax liability of August, 2017 within the period prescribed therefor; however, it was only on account of technical glitches in the System that the amount of tax paid by the petitioner for August 2017 […]
