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 held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be processed.
The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax NOC.
The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter for fresh proceedings.
The Delhi High Court held that issuance of notice within limitation is sufficient, and an inadvertent attachment of another assessee’s document is a curable defect, not a jurisdictional flaw.
The Court held that dismissal of appeal as time-barred was unsustainable as Section 107(4) permits condonation within one additional month. The matter was remitted for decision on merits.
The High Court set aside cancellation of GST registration after finding that the show-cause notices did not specify date and time for personal hearing as required under REG-17.
The Madras High Court condoned a 150-day delay in filing a GST appeal, accepting the explanation of accountant’s lapse. The Court directed payment of an additional 10% of disputed tax before hearing the appeal on merits.
The High Court revoked cancellation of GST registration and directed portal modifications to enable compliance. ITC utilization was restricted pending departmental scrutiny.
The Court held that designation of New Delhi as the arbitration venue amounts to the juridical seat, conferring supervisory jurisdiction. Despite a separate exclusive jurisdiction clause for Jajpur courts, the Court appointed an arbitrator under Section 11(6).
The Court quashed withdrawal of tax exemption after holding that franchise fees from affiliated schools were only incidental and not business income.
