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 Delhi High Court held that a draft assessment order issued against a company that had ceased to exist due to amalgamation is invalid. Such proceedings suffer from a substantive jurisdictional defect.
The Court quashed penalty orders where all documents were produced and goods matched invoices. The key takeaway is that procedural lapses alone do not justify penal action.
Bombay High Court held that in terms of section 5(1) read with Section 5(3) of the Prevention of Money Laundering Act, 2002 [PMLA] Provisional Attachment Order ceases to have any effect after 180 days.
The Court held that cancellation arising from a part-time accountant’s lapse warranted relief. Registration was revived with strict conditions on compliance and ITC utilization.
The High Court set aside GST recovery and appellate orders after finding that no effective opportunity of hearing was granted to the taxpayer.
The Court dismissed the appeal, holding that reassessment was justified as the original order contained no reference to the deduction claim. Mere filing of computation does not bar reopening.
The Court set aside reassessment proceedings after finding that the assessing officer failed to verify whether cash deposits were used to create a fixed deposit. The case was remanded for fresh consideration after proper examination.
The High Court held that Section 16(5) of the CGST Act overrides the limitation under Section 16(4) if returns are filed before the specified cut-off date. The assessment denying ITC was quashed and remanded for fresh consideration.
The High Court set aside an order rejecting release of seized jewellery after finding it was passed by an officer who lacked jurisdiction. The application was directed to be reconsidered by the proper assessing authority.
The Court held that refund claims filed within statutory limitation cannot be rejected merely due to filing after a cut-off date, striking down the impugned circular and directing refund processing.
