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 case examined the effect of prolonged departmental inaction after a Tribunal remand. The Court ruled that since the statutory time limit had long lapsed, nothing survived for adjudication.
The Court held that a private commercial bank is not amenable to writ jurisdiction under Article 226. The key takeaway is that disputes with private banks must be pursued before appropriate alternative forums.
The Court ruled that time spent pursuing a rectification application filed within time must be excluded while computing limitation for a GST appeal. The key takeaway is that bona fide rectification proceedings protect appellate rights.
The issue was whether Central GST could continue proceedings when State GST had already initiated action on the same issue. The High Court disposed of the petition by directing authorities to follow the Supreme Court’s guidelines to avoid parallel adjudication.
The issue concerned summons issued during an ongoing enquiry into a complaint. The High Court held that no intervention was required while the enquiry was in progress.
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was filed.
The Court considered whether ELISA kits qualify as diagnostic items eligible for customs exemption. Pending final adjudication, interim protection was granted with a direction against coercive recovery.
The High Court examined whether sunglasses qualify as spectacles under VAT schedules. It ruled that sunglasses are not covered by the spectacles entry and therefore cannot enjoy the lower tax rate. The key takeaway is that sunglasses must be taxed as residuary goods at 12.5% VAT.
The case examined whether air purifiers qualify as medical devices under a statutory notification. The High Court directed the GST Council to urgently consider lowering or abolishing GST on air purifiers and HEPA filters.
The Court held that an old used gold chain could not be absolutely confiscated by Customs. Both the seized chain and phone were ordered to be released without duty, penalty, or fine.
