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 declined to interfere with GST registration cancellation where the statutory appeal was filed fifteen months late. The ruling reiterates that limitation bars relief when delays are unexplained in pleadings.
The Court rejected the argument that goodwill payments amounted to prohibited fee sharing and dismissed the Revenue’s appeals.
The Delhi High Court set aside a ₹45.36 crore GST demand after the Finance Ministry clarified that Section 86 of the CGST Act imposes joint liability only for goods, not services. The ruling confirms that agents cannot be taxed for services supplied by the principal without statutory backing.
The Bombay High Court stayed the entire tax demand after finding that authorities taxed gross receipts without deducting expenditure. The ruling reiterates that only real income can be brought to tax.
The court examined whether pre-deposit under Section 112 could be enforced when the GST Tribunal was not yet functional. It held that the statutory requirement of pre-deposit still applies and upheld the interim direction.
The court examined whether delay in filing a revised return caused by an audit reporting mistake and COVID-19 disruption should be condoned. It held that the explanation was bona fide and directed authorities to process the revised return afresh.
The case examined whether ITC can be blocked beyond the balance available in the electronic credit ledger under Rule 86A. The court held that such negative blocking is impermissible and restricted the blockage to the actual ledger balance.
The High Court held that review jurisdiction is limited and cannot be used to re-argue issues already decided. In the absence of an error apparent on record, the review petition was dismissed.
The court examined whether a GST demand could exceed the amount proposed in a show-cause notice. It held that enhancement of demand violates Section 75(7) and set aside the assessment and appellate orders.
The High Court declined to adjudicate a GST demand challenge as a statutory appeal remedy was available. The petitioner was directed to approach the Appellate Authority within a fixed time.
