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 Allahabad High Court held that a three-month gap between the alleged harassment and the student’s suicide broke the necessar...
Goods and Services Tax : The Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cann...
Income Tax : The article explains how the High Court held that corporate guarantee fees do not qualify as Fees for Technical Services under the...
Goods and Services Tax : The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interes...
Corporate Law : The Allahabad High Court observed that criminal case delays are caused not only by judicial officers but also by inadequate infras...
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...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...
Goods and Services Tax : The Karnataka High Court held that blocking an electronic credit ledger under Rule 86A without a pre-decisional hearing was unsust...
Goods and Services Tax : The Karnataka High Court held that Section 83 of the CGST Act does not mandate a pre-decisional hearing before provisional attachm...
Income Tax : The Bombay High Court held that reassessment proceedings issued beyond three years for AY 2018-19 were invalid because approval wa...
Goods and Services Tax : Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court ...
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...
Rajesh Todwal S/o Prem Chand Todwal Vs Dgit (Inv.) Rajasthan (Rajasthan High Court) Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid as it was issued by the Jurisdictional Assessing Officer (JAO) […]
The Court held that notices under Sections 148A and 148 issued by the JAO were invalid as the faceless procedure mandated by Section 151A was not followed. All impugned notices and orders were quashed.
The High Court ruled that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer instead of through the mandatory faceless mechanism under Section 151A. The Court set aside the notices for non-compliance with statutory procedure.
Court rules partial co-ownership of property constitutes ownership under Section 54F, disallowing exemptions claimed on reinvested capital gains. Tribunal’s earlier allowance set aside.
he Court held that the penalty for an unfilled Part-B of the e-way bill could not stand as the authority recorded no attempt to evade tax. The ruling reinforces that Section 129 requires a specific finding of evasion.
Court held that penalty under Section 48(5) cannot rest on presumption and requires verification of account books, which authorities failed to conduct. All orders were set aside.
Allahabad High Court rejected writ petition challenging a Rs. 17.7 crore penalty, directing broker to pursue statutory appeal under Customs Act for proper adjudication.
The High Court permitted shifting of goods from SEZ to a bonded warehouse while pending show-cause adjudication, subject to filing YBE, verification, and re-warehousing certificate within 45 days.
The Court held that interest and penalty cannot be imposed when not proposed in the show cause notice, setting aside the assessment and attachment orders.
Allahabad High Court quashes GST adjudication and appellate orders where personal hearing coincided with the notice submission date, mandating fresh hearing for procedural fairness.
