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 stayed GST recovery proceedings after finding that the audit report triggering the demand was issued by an officer lacking statutory authority, indicating a prima facie jurisdictional defect.
The High Court ruled that GST demands including periods before resolution plan approval are legally unsustainable and must be quashed.
The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending proceedings and remanded the matter for fresh adjudication.
The High Court held that inability to trace proof of dispatch of hearing notices does not automatically establish denial of personal hearing, especially in ITC fraud cases.
The court found a prima facie overlap between excess ITC due to non-reconciliation and ITC disallowed under Section 16(4), directing partial pre-deposit and fresh adjudication.
The High Court found prima facie overlap between two assessment proceedings for the same tax period. The demand was remitted for fresh consideration after allowing the taxpayer to file a reply.
The Bombay High Court set aside GST orders as they were based solely on Rule 96(10), which was omitted without a saving clause, and remanded no further action under that rule.
The Court restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness and financial constraints. Restoration was granted subject to strict compliance conditions.
The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk investment advisory service provider. It held that such findings were factual and did not raise any substantial question of law.
The court held that an appeal filed beyond the maximum condonable period under GST law cannot be entertained, and writ jurisdiction cannot be used to override statutory timelines.
