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 High Court ruled that authorities cannot block an electronic credit ledger beyond the ITC actually available. Negative balances created under Rule 86A were held to be without jurisdiction.
The Court noted that no show cause notice had been issued and the tax demand was not finally quantified. It allowed limited operation of the bank account to ensure business continuity.
The Court examined detention of a gold bar where no show cause notice was issued after seizure. Relying on Supreme Court precedent and the petitioner’s undertaking, release was directed upon payment of duty, fine, and penalty.
The Court ordered payment of statutory interest after refund was sanctioned belatedly. The ruling underscores that interest follows delayed refunds under the CGST framework.
The court set aside GST registration cancellation after finding that the authorities passed templated orders without reasons. The ruling stresses that replies and documents must be properly considered before cancelling registration.
The Court examined a reassessment initiation where the assessee was given less than 24 hours to respond. Holding this to be contrary to Section 148A(b) and natural justice, the order and notice were quashed.
The Court dealt with delay in implementation of a customs order directing release of seized gold. It ordered execution of the Order-in-Original within a fixed time and clarified duty and warehousing liability.
The High Court set aside a cancellation order that failed to address the taxpayer’s reply or record reasons. The ruling underscores that unreasoned orders cannot survive judicial scrutiny.
The High Court set aside GST orders where IGST demand was raised despite tax being paid as CGST and SGST. The ruling directs fresh consideration and refund of excess tax, if any, under Section 77.
The High Court permitted conditional release of seized imports upon payment of enhanced duty and furnishing of a bank guarantee. It clarified that adjudication proceedings may continue independently.
