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 addressed a demand arising from automated processing that led to double disallowance of expenses. It directed rectification through an amended return and stayed recovery until correction.
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the GST portal. The matter was remanded subject to partial payment of disputed tax.
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors. Liability arises only if statutory conditions under Section 88 are satisfied.
The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier years. The authority must reconsider the case in light of Section 16(5) and CBIC clarification.
A sanction for prosecution granted by an authority subordinate to the appointing authority is constitutionally invalid and void ab initio. Such defect becomes incurable where subsequent withdrawal of State consent under the DSPE Act bars any fresh exercise of CBI jurisdiction.
The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided issues. The Revenue failed to show any apparent error in the earlier direction to process returns.
The Court stayed the adjudication order where similar GST classification issues were already pending. Interim relief was granted until final disposal of the petition.
Bothra Shipping Services Pvt Ltd Vs Union of India & Ors. (Delhi High Court) Conclusion: Since assessee failed to meet the mandatory eligibility conditions under Clause 4.4(ii) read with Annexure V of the RFP due to non-submission of LoAs/Work Experience Certificates. The rejection of assessee’s bid by NSIC was held to be lawful, justified, and […]
V. K. Sharma Vs JVG Finance Limited (Delhi High Court) Conclusion: Appellant had failed to establish locus standi to challenge orders relating to asset realisation in liquidation and the material on record clearly demonstrated that liabilities of the company far exceeded available funds, making sale of assets necessary. Held: The company in liquidation (JVG Group) […]
