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 data management services provided to a foreign affiliate constitute export of services, with the place of supply outside India. GST demands raised by treating such services as intra-State supplies were set aside.
The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie conspiracy, making discharge impermissible at the pre-trial stage.
The High Court sent the matter back for fresh adjudication after a GST demand was confirmed due to non-filing of a reply. Relief was granted subject to partial pre-deposit and filing of objections.
The court set aside an adjudication order after finding that the confirmed demand far exceeded the amount proposed in the notice. The ruling reiterates that authorities cannot travel beyond the show cause notice while adjudicating.
The Court held that reassessment is not barred by change of opinion where the original issue was dropped due to absence of evidence. Subsequent reopening based on new material was found legally sustainable.
The High Court ruled that the Tribunal cannot refuse to consider a stay application merely because no tax demand exists. It held that the power to grant stay flows from appellate jurisdiction and must be exercised where necessary to protect the appeal from becoming ineffective.
The High Court held that proceedings under Section 153C cannot stand where the satisfaction note lacks a date and is communicated after an unexplained two-year delay. Strict compliance with statutory requirements was reaffirmed.
The Delhi High Court declined to rule on the validity of GST limitation-extension notifications as the issue is pending before the Supreme Court. The taxpayer was directed to pursue the statutory appellate remedy, with protection against limitation.
The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It directed a time-bound reply, personal hearing, and adjudication while leaving merits open.
The Court examined whether the stringent twin conditions for bail under the PMLA applied to a woman accused in a money laundering case. Holding that the statutory proviso applied, the Court granted bail, emphasizing delayed proceedings and completed investigation.
