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 issue concerned dismissal of a GST appeal solely on the ground of delay beyond the condonable period. The Court condoned the marginal delay and restored the appeal.
Gujarat High Court held that the small retail pouches of tobacco leaves sold by petitioner is covered under the category of chewing tobacco and hence classifiable under Tariff Heading No. 2403 9910.
Karnataka High Court held that flavoured milk should be classified under Tariff Heading 0402 of the Customs Tariff Act and hence be subjected to GST @5% [i.e. CGST 2.5% and SGST 2.5%]. Accordingly, the present writ is allowed.
The ruling highlights that immunity under DTDRS is general to penalty proceedings. Consequently, revising penalties merely because a different section might apply is impermissible.
The Karnataka HC ruled that taxpayers accused of GST offences with maximum punishment under five years need not face mandatory custodial interrogation, even in large fake ITC cases.
Chhattisgarh High Court held that denial of benefit of exemption under Notification No. 50/2023-Customs merely because the petitioner did not adopt the LoC route is impermissible in fiscal jurisprudence. Accordingly, benefit granted as petitioner satisfied clause (i) of condition no. 6 of said notification.
Karnataka High Court allowed the writ petition and held that refund on account of inverted tax structure is allowable relying on the final order of earlier tax period. Thus, order rejecting refund is quashed and set aside.
Madras High Court held that Settlement Commission doesn’t possess power to change the head of income and convert the undisclosed portion of income into income u/s. 699B. Further, Settlement application is bound to be rejected once Settlement Commission arrives at the conclusion that full and true disclosure is not done.
This article explains how courts have moved beyond quashing illegal tax orders to imposing personal costs, contempt sanctions, and even imprisonment on erring officers.
The Bombay High Court dismissed an income tax appeal where the disputed claim was below the monetary threshold, highlighting that low tax effect alone can justify disposal when no exception applies.
