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 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 article traces Justice Tejas Karia's journey from an arbitration specialist to a Delhi High Court judge while highlighting his...
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
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 High Court held that failure to pass the order giving effect within the time prescribed under Section 153 resulted in abatemen...
Income Tax : The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-I...
Goods and Services Tax : The Madras High Court held that GST proceedings under Section 74 were not time-barred after considering the COVID-19 limitation ex...
Corporate Law : The High Court held that once an NCLT-approved resolution plan comes into effect, claims not included in the plan stand extinguish...
Income Tax : The Delhi High Court held that an assessment relying on a seized document and its author's statement cannot be sustained without p...
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...
Laying of underground cable by the mobile service provider is exigible to property tax being a levy for use of land for laying of cable and not on cable itself.
Vama Apparels (India) Pvt Ltd Vs ACIT (Bombay High Court) Where assessee filed appeal before High Court with a delay of 507 days and sought condonation of delay stating that ex-employee of assessee who received order of Tribunal put it in his drawer and left company without informing anybody about such orders and it was […]
The dispute between the Assessee and the Revenue was with reference to actual payment for purchase of the flat and whether when the Assessee had purchased one more flat, though contagious, could the Assessee claim exemption under Section 54F of the Act.
Vsg Exports Pvt Ltd Vs. Commissioner of Customs (Madras High Court) Facts Refund of Integrated Tax (IGST) paid on the goods exported out of India. Since the respondents did not refund the IGST amount, the Writ Petition was filed. According to the petitioner, they have claimed lower rate drawback as per Notification 131/2016(NT) , dated […]
Clix Capital Services (P.) Ltd. Vs Union of India (Delhi High Court) It is submitted by learned counsel for the petitioner that further to the previous directions, the Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, […]
Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court) Section 129 relates to ‘any person’ who transports any goods or stores any goods while they are “in transit” in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the […]
Petitioner has submitted that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B. It was submitted that in the absence of any such provision, the on- line system of the respondents which does not allow filing of returns without payment of tax liability admitted as per such returns is contrary to legal provisions. It was further submitted that if the petitioner is not able to file return in Form GSTR-3B by 20th April, 2019 the petitioner would be deprived of input tax credit.
Akshar Builders and Developers Vs ACIT (Bombay High Court) Even in a case where the return filed by the assessee is accepted without scrutiny, as per the settled law, the Assessing Officer can issue a notice of reopening of assessment provided he has reason to believe that income chargeable to tax has escaped assessment. The […]
Delhi HC quashes show cause notice against Amadeus India Pvt. Ltd. Alleged non-payment of service tax. Master Circular compliance issue discussed.
Shivagopal Vs State of U.P (Allahabad High Court) (i) A government employee is not entitled to death cum retiral gratuity unless the conclusion of the departmental proceedings or the enquiry by the Administrative Tribunal or judicial proceedings which includes both civil and criminal. (ii) The law as laid down in Jai Prakash (Supra) is the […]
