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...
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
The High Court held that a tax notice and assessment issued in the name of a company that had already merged into another entity were invalid. The ruling clarifies that once the tax authority is informed of a merger, proceedings must be issued in the name of the transferee company.
The Court clarified that mere pendency of information exchange requests under DTAA cannot justify continuing a Look Out Circular. Where assessments are quashed and no tax liability exists, indefinite travel restriction is unconstitutional.
The High Court declined to implead a Minister after the District Collector clarified that a prohibitory order did not intend to hinder compliance with a prior court direction. The Court held that contrary public statements cannot override judicial verdicts.
The Allahabad High Court held that tax determination under GST cannot be made against a deceased person. The demand order was quashed as no notice was issued to the legal representative.
The High Court ruled that the CESTAT acted within its powers by remanding the case to verify certificates for service tax exemption and held that such an order did not warrant interference.
SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The Allahabad High Court decided a batch of writ petitions challenging proceedings initiated under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and the U.P. Goods and Services Tax Act, 2017. The petitions raised […]
The Court ruled that a person who is neither a director, shareholder, nor employee of a company cannot be made liable for its tax dues through attachment of a personal bank account.
The Delhi High Court held that issuing a 15% withholding certificate without properly considering the Supreme Court’s ruling was legally unsustainable. The Court reduced the tax deduction rate to 2% for the relevant year.
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health difficulties. Restoration was granted subject to filing pending returns and payment of dues within fixed timelines.
