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 Court held that a provisional attachment cannot continue beyond one year under Section 83 and ordered release of the account with a requirement to maintain a ₹10 lakh minimum balance.
The Delhi High Court upheld ITAT’s order, ruling that no incriminating material was seized, and investor companies had sufficient net worth. Additions under Sections 68 and 153A were not justified.
The Court set aside the appellate order after finding no inquiry into when the March 2022 order was uploaded, directing the authority to verify the actual upload date. The ruling clarifies that limitation must be assessed based on proven upload timelines.
The High Court held that investigation material showed prima facie involvement in unlawful tender cost increases. The ruling emphasized that such allegations warrant a full trial, not discharge.
The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery cybercrime. Bail was denied considering the nature of offences under IPC and IT Act.
The court held that the challenge to the 2021 GST demand order was filed after an unjustified four-year delay. The petition was dismissed as barred by laches.
The Court held that the petitioner challenged a 7A order without first using the statutory appeal under Section 7-I. The writ was dismissed as Article 226 cannot be invoked to circumvent prescribed remedies.
The Allahabad HC held that the show cause notice under Section 74 was invalid as it did not specify fraud, willful misstatement, or suppression of facts, quashing the notice.
An ex-parte GST order was quashed as the SCN and reminders were not effectively communicated to the petitioner. The Delhi High Court remanded the matter for fresh consideration, requiring personal hearing and submission of replies. This decision reinforces procedural safeguards for taxpayers under the GST regime.
The Court ruled that reassessment for a pre-CIRP period cannot continue when no claim was filed during CIRP and the approved resolution plan extinguished past dues. It held that post-approval tax demands are invalid.
