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 one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise assessments.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
The High Court held that a single GST show cause notice covering multiple financial years is illegal and without jurisdiction. All proceedings based on such a composite notice were quashed.
The dispute concerned denial of ITC on imports due to non-reflection of IGST in the GST portal. The Court relied on customs reports confirming payment and remanded the matter for fresh verification.
The High Court held that reassessment proceedings initiated by a jurisdictional Assessing Officer were without authority after introduction of the faceless scheme. All notices, assessment orders, and demands were set aside on jurisdictional grounds.
The High Court set aside a GST demand raised without a personal hearing and remitted the matter for fresh adjudication, noting that the validity of limitation-extension notifications is pending before the Supreme Court.
The Court ruled that Central tax proceedings should not continue while a related State tax appeal remains undecided. Central authorities were permitted to act only after conclusion of the State appellate proceedings.
The High Court remanded the matter after holding that the taxpayer was denied a fair hearing when the show cause notice and order were not properly communicated. Fresh adjudication was directed after granting an opportunity to reply.
The High Court stayed GST demands on co-insurance transactions after noting they were challenged as contrary to binding CBIC circulars, granting interim relief pending replies.
The High Court disposed of the writ petition after noting that the GST Appellate Tribunal had been constituted and made operational. Petitioners were permitted to pursue the statutory appeal remedy.
