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.
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 Madras High Court restrained the proposed church construction near a century-old temple after finding a prima facie case and n...
Corporate Law : The Madras High Court upheld a man's conviction for killing an engineering student who chose to end their relationship. The Court ...
Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Corporate Law : The Allahabad High Court ruled that ordinary land disputes involving allegations of cheating cannot attract the Gangsters Act with...
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...
Service Tax : The High Court ruled that limitation under Section 85(3A) of the Finance Act begins on the day following receipt of the adjudicati...
Goods and Services Tax : The High Court ruled that merely reproducing statutory provisions without factual particulars deprives the taxpayer of an effectiv...
Goods and Services Tax : The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a st...
Income Tax : The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
Income Tax : The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed...
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...
Chhattisgarh High Court held that Denial of benefit of rehabilitation, which includes employment, to a married daughter of affected family is violative of Articles 14 and 15 of the Constitution of India.
Bombay High Court held In the case of CIT vs. M/s Tata Teleservices (Maharashtra) Ltd. that court has consistently taken a view that the tribunal has power to extend the stay even after the substituted third proviso to section 254 (2A) was introduced.
Even in case of substituted third proviso to Section 254(2A) of the Act which restricts the power of the ITAT to grant stay beyond 365 days “even if the delay in disposing of the appeal is not attributable to the assessee” has been struck down in Pepsi Foods 376 ITR 87 (Del) as being arbitrary
Magnificent question of law that has cropped up for consideration in this writ petition is whether the State Government is justified in impliedly excluding married daughter of the affected/displaced family from consideration for employment under the Chhattisgarh State Model Rehabilitation Policy, 2007, as amended, on the ground of her marriage.
In an important judgement in the case of Sri Anjaneya Agro Tech Private Limited Vs. The Dy. Commissioner of Commercial Taxes (Audit) [2016-VIL-63-KAR], Hon ‘ble High Court of Karnataka has ruled that assessee-dealer is entitled to claim benefit of a subsequent judgement of the court, even after completion of assessments, by filing rectification application.
It is quite vivid that the implied exclusion of daughter-in-law from the fray of consideration by the State Government without considering the fact as to whether the daughter-in-law is dependent or not is constitutionally impermissible. The Government must provide for consideration of all those persons who are dependants of the deceased Government servant.
Petitioner’s father Shri Hemlal while working as Electrical Helper in the respondent/SECL died in harness on 14.09.1994 leading to grant of monthly monetary compensation in lieu of employment on 3.1.1995 to the extent of Rs. 2000/- per month to the petitioner’s mother in terms of Clause 9.5.0 (ii) of the National Coal Wage Agreement-V (hereinafter referred to as “NCWA-V”), which she accepted without protest, but immediately thereafter on 15.6.1995 the petitioner’s mother also made a request to the SECL authorities that his son i.e. present petitioner is minor and therefore, her right to claim dependant employment for her son be kept open and intact. Her son i.e. petitioner herein became major and on 16.5.2005 the petitioner’s mother again made an application to the SECL authorities for dependant employment to the petitioner, which was not considered by the SECL authorities leading to filing of the present writ petition for dependant employment in terms of the NCWA-V for considering his claim as per policy prevailing at the time of death of the petitioner’s father.
It is held that mere reference to the power under Section 48A of the Gujarat Sales Tax Act doesn’t empower the Department to attach the property of the Petitioner unless it is proved that husband had any right or interest in the property of the Petitioner.
The Hon’ble High Court, Gujarat relying upon the Order addressed by the Department to Alps Chemicals Pvt. Ltd. on the same facts and judgment in the case of Ralli Engine Ltd. Vs. Union Of India [2004 (4) TMI 590 – Gujarat High Court], held that the Appellant is permitted to pay the Excise duty foregone from the legally availed Cenvat credit account.
Assessee cannot insist upon cross-examination of all the informers, especially the ones whose statement may not be relied upon by the Department for maintaining the demand- Kurele Pan Products Pvt. Ltd. Vs. Union Of India Thru. Sec. And 2 Others [2015 (12) TMI 1206 – ALLAHABAD HIGH COURT]
