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 merely reproducing statutory provisions without factual particulars deprives the taxpayer of an effective opportunity to respond, rendering the notice legally unsustainable.
The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a statutory rectification application. The Court set aside the rejection order and remanded the appeal for decision on merits.
The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed to consider the assessee’s detailed replies. The Court held that non-consideration of the replies violated the statutory requirement under Section 148A.
The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed to consider the assessees complete replies. The Court held that non-consideration of the replies vitiated the reassessment proceedings.
The Punjab and Haryana High Court held that a GST order passed without considering the assessee’s reply and without recording reasons violates the principles of natural justice. The matter was remanded for fresh adjudication after granting a proper hearing.
Since the material on record disclosed grave suspicion regarding acquisition and possession of assets disproportionate to known sources of income and attracted the presumption under section 24 of the PMLA, the Special Court was justified in refusing discharge. Accordingly, the criminal revision petition of a former Forest Range Officer was dismissed.
Delhi High Court ordered removal of false reports linking judges and ministers to a London badminton event and directed takedown within 24 hours.
The Orissa High Court held that the Section 143(2) notice was issued by an authority lacking jurisdiction and set it aside. The Court left it open to the competent authority to issue a fresh notice in accordance with law.
The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
The Karnataka High Court held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ procurements during FY 2018-19. It quashed the ITC demand and remanded the remaining GST issues for fresh adjudication.
