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 refused pre-arrest bail after noting admissions and central involvement in alleged GST evasion of over ₹20 crore. It held that economic offences require strict scrutiny and custodial interrogation may be necessary.
Holding that the GST Act prescribes separate assessment and limitation for each year, the Court quashed a notice combining multiple tax periods. Authorities were granted liberty to issue fresh notices in compliance with the Act.
The Court ordered adjudication of GST show cause notice on royalty but directed that no recovery be made and implementation be kept in abeyance pending the Supreme Court’s decision.
The High Court set aside the adjudication order for FY 2019-20, holding that the benefit of Circular No.183/15/2022-GST cannot be denied where identical errors exist. Authorities were directed to reconsider the matter under applicable GST Circulars.
Gujarat High Court held that the respondent officer could not have assumed jurisdiction for reopening the assessment since there was nothing which indicate that petitioner has participated knowingly in the sham transaction. Accordingly, order is quashed and set aside.
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health difficulties. However, restoration was made conditional upon filing pending returns and restricting ITC utilization until departmental scrutiny.
The High Court set aside a Section 63 GST assessment passed against an unregistered contractor after authorities admitted confusion caused by identical names and incorrect reliance on WAMIS data.
The High Court set aside a Section 148 notice issued without following the mandatory faceless assessment procedure under Section 144B. It held that such action was without jurisdiction.
The Court held that Rule 86A does not permit blocking ITC beyond the credit available in the Electronic Credit Ledger. Creation of a negative balance was declared unsustainable.
The High Court quashed a decades-old TDS prosecution after compounding fees and interest were fully paid. It held that revival of trial violated the right to a speedy trial and constituted abuse of process.
