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 High Court flagged serious flaws in a GST adjudication order that cited non-existent and unrelated judgments. It indicated the need for safeguards to prevent blind reliance on incorrect legal precedents.
The High Court set aside income tax assessments after holding that a specific written request for personal hearing cannot be rejected on technical grounds such as failure to activate a portal link. The ruling underscores that natural justice must be upheld in faceless proceedings.
The Calcutta High Court held that an appellate authority must independently evaluate the grounds of appeal and supporting explanations. Repeating the adjudicating officer’s findings without analysis renders the order invalid.
The Kerala High Court set aside a Single Judge’s decision after finding that earlier Division Bench directions to decide the writ petition on merits were not followed. The case involving attachment of a DRAT pre-deposit was remanded again for fresh consideration with liberty for all parties to raise their contentions.
The Delhi High Court held that the Tribunal erred in directing the grant of registration under Sections 12AB and 80G without examining the genuineness of the trust’s activities. The Court set aside the order and remanded the matter to the Commissioner for proper inquiry.
The Madras High Court observed that officers should explore other methods under Section 169, such as RPAD, when taxpayers do not respond to portal notices. The impugned order was set aside and the matter remanded.
The Allahabad High Court observed that requiring taxpayers to obtain temporary IDs from the same officer who passed the order may create delays and scope for malpractice. The Court suggested exploring auto-generation of IDs to ensure easier access to GST appeals.
The Delhi High Court held that continuing a lookout circular after the conclusion of tax proceedings and in the absence of any outstanding demand violated fundamental rights. The Court ruled that administrative delay in gathering foreign information cannot justify indefinite travel restrictions.
The Gauhati High Court held that a summary issued in Form GST DRC-01 cannot substitute the statutory requirement of a proper Show Cause Notice under Section 73. Proceedings initiated without such notice were held invalid.
The High Court set aside a GST demand after finding that the show cause notice and tax determination were issued in the name of a deceased proprietor without notifying the legal representative.
