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 issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held that the seriousness of the offence and electronic evidence justified rejection of bail.
Delhi High Court held that merely because investigator [Enforcement Directorate] doesn t want to arrest the accused, it cannot be said that the accused is entitled to anticipatory bail. Accordingly, anticipatory bail application in cyber fraud dismissed.
Assessees were qualified as companies owning an industrial undertaking within the meaning of Section 72A. Accordingly, the carry forward and set-off of accumulated business losses and unabsorbed depreciation of the amalgamating transport corporations was allowable.
The Court allowed the assessee to seek revocation of GST cancellation and regularise returns after expressing willingness to clear dues. Bank accounts were ordered to be defreezed subject to statutory conditions.
The High Court held that claiming ITC in April for goods received then, though invoiced in March, does not amount to tax evasion. The dispute was held to require reconciliation, not penal action.
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records were ignored and no personal hearing was granted, and remanded the matter for fresh consideration.
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the taxpayer to seek revocation by filing pending returns and paying dues.
The High Court held that continued detention was unnecessary after joint interrogation. Bail was directed following a short extension for further investigation.
The court declined to keep the writ pending once the appellate forum became functional, directing the taxpayer to pursue the statutory appeal. It reaffirmed that disputes must move to GSTAT when an effective remedy is available.
The Court held that an assessment passed solely on GST portal notices without granting personal hearing was unsustainable and remanded the matter on payment of 25% of disputed tax.
