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 held that cancellation for six months’ non-filing could be revoked where the explanation was genuine. Restoration was allowed subject to strict compliance with return filing and payment conditions.
The High Court declined to entertain a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
The court held that recovery during a valid stay was impermissible after 20% payment. Amount recovered despite stay was ordered to be refunded with interest.
The court held that directors cannot be made liable for company tax dues without specifying gross negligence or breach of duty. Bank account attachments were set aside for non-compliance with statutory conditions.
The High Court examined whether a delayed GST appeal could be rejected outright. Balancing equities, it allowed the appeal to be heard on merits subject to payment of costs, setting aside the dismissal order.
The High Court held that the Tribunal exceeded its jurisdiction by setting aside redemption and re-export relief that was never challenged by the Department. Issues that had attained finality could not be reopened in an assessee’s appeal.
The High Court examined whether a prolonged delay in filing VAT appeals could be condoned. Holding that the appellants failed to explain their inaction for nearly six years, the Court dismissed both the delay applications and the appeals.
The High Court upheld deletion of additions where share sale transactions were supported by contract notes, demat records, and bank statements, and no contrary evidence was found.
The High Court held that independent dyeing and processing do not amount to manufacture under the Textile Committee Act. Cess demands were quashed for lack of statutory basis and limitation.
The Court held that an assurance of payment given during routine business dealings does not amount to cheating without proof of dishonest intent at inception. Since the dispute was purely commercial and partial payments were made, criminal charges were quashed.
