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...
“availment of a credit is a positive act and unless carried out for reducing any tax liability by its reflection in the return filed for any financial year, it cannot be a case of either availment or utilization” The above quote is from the judgement pronounced on 18.07.2019 by The Hon’ble High Court of Patna […]
Girdhari Lal Lath Vs. State of Maharashtra & Ors. (Bombay High Court) Since Sub Section (6) of Section 44 of the MVAT Act is subject to the Companies Act, 2013 the definitions and distinctions laid down in the Companies Act, 2013 vis-a-vis public company and private company would be applicable to Section 44(6) of the […]
CIT Vs M/s. TCL India Holdings Pvt. Ltd. (Bombay High Court) Hon’ble High Court Observed that The issues which arise before this Court have at times huge tax implications and as the decision rendered in one case would have a bearing on all similar matters across the State, the importance of proper appointment is paramount. […]
CIT Vs Shri. T. Perumal (Madras High Court) Here is a case where the loan taken from friends and repayment of the same in cash. The reason that taking of loan is found to be genuine and the same is for business exigency, it is not a case of undisclosed income. If the assessee had […]
Pr. CIT Vs M/s. M. J. Exports Pvt. Ltd. (Bombay High Court) HC held that impugned order of the Tribunal after recording that the issue stands covered by various decisions of the Supreme Court and the various High Courts cases observes ‘admittedly, there are contrary decisions where it is held that interest paid on delayed […]
Bai Mamubai Trust Vs Suchitra (Bombay High Court) In the present case, where the Plaintiff has made out a strong prima facie case and the Defendant has not been able to demonstrate any semblance of right to occupy the Suit Premises, it cannot be said that the Defendant’s occupation pursuant to an Order of the […]
In the given case, the applicant is facing charges under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017, for which maximum sentence is of five years. Hence the applicant wanted to apply for regular bail.
Rajesh Kumar Patel S/o Shri Ramsharan Vs Chief Information Commission (Chhattisgarh High Court) Admittedly, in this case, up till the filing of the second appeal, no information was supplied, however, the information when was supplied i.e. the copy of the cash-book, the petitioner contended that one copy was supplied twice. The commission therefore, on such […]
Bai Mumbai Trust Vs Suchitra (Bombay High Court) Issue raised whether GST is applicable on services or assistance rendered by the Court receiver appointed by the Court under order XL of CPC. Court observed that schedule III provides that services provided by any court or tribunal established under any law is neither a supply of […]
In the facts and circumstances of the case and considering the nature of allegations made against the applicant in the FIR and considering the admitted position that the applicant is arrested on 08.07.2019 and the fact that till date even after passage of 60 days, neither any complaint nor chargesheet is filed and therefore, the applicant would be entitled for default bail, without going into detail at this stage
