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 accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch transfer claims cannot be denied solely for delayed production.
The Court held that delayed TDS deposit and the petitioner’s role as Managing Director raise factual issues requiring trial, rejecting the plea for quashing.
Tripura High Court held that an order accepting bond under section 88 of the Code of Criminal Procedure [CrPC]from the accused doesn’t amount to a grant of bail. Accordingly, the present bail application is disposed of.
The Court held that the negative blocking of Input Tax Credit under Rule 86A CGST was ultra vires, directing authorities to restore ₹5.56 lakh ITC within 15 days, reaffirming taxpayer rights.
Rajasthan High Court held that discretionary remedy claimed by the petitioner not granted as it is a case which involves fraudulent availment of GST Input Tax Credit exceeding Rs. 100 Crore. Accordingly, writ petition dismissed.
The High Court held that a show cause order passed ex parte before the expiry of the response period violated natural justice. The case was remitted for fresh adjudication with proper hearing.
Gujarat High Court held that recommendation of name of Chartered Accountant from the Register of Member based on disciplinary committee report quashed as report was merely a cut-paste job without any independent finding.
The Allahabad High Court struck down a GST cancellation order that provided no reasons for rejecting the taxpayer’s explanation, emphasizing procedural fairness and protection of business interests.
The Court held that interest paid for delayed Agricultural Income Tax cannot be deducted under Section 37. Since AIT itself is not deductible, the related interest also fails eligibility. The ruling confirms that such payments do not qualify as business expenditure.
The Court held that the taxpayer approached without replying to the GST show cause notice. It directed submission of a reply within one week, which the authorities must consider.
