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 quashed reassessment notices holding that mere receipt of dividends and capital loss does not establish sham transactions. Allegations against fund managers cannot automatically implicate investors.
Karnataka High Court held that demand of service tax on ocean freight on import services is liable to be quashed since the petitioner are not the recipient of service for the purpose of notification no. 3/2017-ST dated 12.01.2017.
The issue was whether recovery could continue after filing GST appeals with pre-deposit. The High Court held that the recovery notice lost its force and ordered de-freezing of the bank account.
The Madras High Court remitted a GST order for fresh adjudication, emphasizing that the petitioner must submit a reply with supporting documents before finalizing the tax demand.
The issue was whether GST show cause notices could be quashed at the threshold. The High Court held that alleged procedural lapses can be raised before the adjudicating authority, not in writ proceedings.
The Court refused to quash GST recovery notices after noting that the adjudication order had been upheld in appeal and never challenged further. The ruling confirms that recovery can proceed once appellate remedies are exhausted.
The High Court granted regular bail noting completion of investigation, seizure of documents, and the documentary nature of allegations, holding that continued custody was unwarranted with conditions to secure presence.
The Court held that rejection of a GST appeal was invalid where prior payments under protest already satisfied the mandatory 10% pre-deposit requirement.
The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under Section 159.
The court upheld GST cancellation after finding inconsistent affidavits and no supporting evidence of business activity. Mere allegations of procedural lapse without prejudice were held insufficient.
