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...
Karnataka High Court held that request for waiver of pre-deposit amount under Section 129E(ii) of the Customs Act, 1962 is not acceptable since petitioner is an established business and there is no financial distress. Accordingly, writ dismissed.
Delhi High Court held that retrospective applicability of Transport and Marketing Assistance Scheme is impermissible in law. Thus, notification of foreclosure of the Scheme dated 25.03.2022 shall have no application for exports effected between 01.04.2021 and 08.09.2021.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted, directing the taxpayer to pursue the statutory appeal without limitation objections.
The court ruled that genuine purchasers cannot lose ITC because a supplier failed to deposit GST. Section 16(2)(c) must be applied only to fraudulent or collusive cases.
The issue was whether an assessment could be reopened after four years. The Court held that full disclosure by the taxpayer barred reassessment under Section 147.
The court held that reopening beyond the permissible period was invalid where full disclosures were made and no new material emerged. Reassessment based solely on existing records was ruled time-barred.
The High Court quashed a reassessment for A.Y. 2015–16 where the Section 148 notice was issued after 1 April 2021. Relying on the Revenue’s binding concession before the Supreme Court, all consequential actions were set aside.
Patna High Court held that judgement of conviction of Tax Assistant for accepting bribe to process income tax refund and order of sentence is justified and legal since the prosecution has proved all core points of prosecution story.
Andhra Pradesh High Court held that State becomes liable to compensation on account of theft of seized silver and cash which was carried out in the police station. Accordingly, the writ petition is allowed.
Andhra Pradesh High Court held that supply of electricity by petitioner to Power Trading Corporation of India is not export supply of goods and hence refund is not admissible. However, directed to claim refund of ITC relating to supply of electricity directly to Bangladesh Power Development Board.
