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 before the Court was whether a bare approval lacking application of mind could sustain proceedings under Section 153C. The Court held that mechanical approval vitiates the proceedings, reaffirming that valid approval is a mandatory jurisdictional requirement.
The issue was whether a taxpayer could be denied appellate remedy due to non-appointment of GSTAT members. The Court held that limitation would start only after the Tribunal becomes functional and granted liberty to file appeal with statutory stay.
The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.
The Court held that Section 5(c) of the POCSO Act was prima facie inapplicable as the accused did not qualify as a public servant. On this basis and due to prolonged incarceration, the life sentence was suspended pending appeal.
The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the IGST Act.
The case addressed GST demands raised through orders uploaded on the portal without proof of access. The Court ruled such orders were not effectively communicated. Matters were remanded after setting aside the demands, subject to partial deposit.
Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.
The issue was whether CBDT monetary limits barred the revenue appeal. The Court held that organised tax evasion and accommodation entry cases are carved out exceptions, defeating the low tax effect argument.
The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.
The High Court held that the appellate authority failed to consider material documents placed on record while rejecting a GST appeal. The matter was remanded for fresh decision after proper evaluation of evidence.
