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 sustained the exemption under Section 11 for a charitable trust, holding that doctors’ fees excluded from gross billing do not affect the 2% Indigent Patient Fund contribution. Revenue’s appeal was dismissed.
The Court held that prolonged suspension of trustees, sealed records, and administrator control constituted genuine cause for delayed filings. The delay for six assessment years was condoned and the returns ordered to be processed as filed on time.
Guwahati High Court ruled that appeals challenging CESTAT’s order on special rate of value addition are not maintainable, as issue pertains to valuation of goods for assessment and lies with Supreme Court.
The Court invalidated the assessment order after finding that it was issued within a week of notice and without meaningful opportunity of hearing.
The Court held that the assessment order was invalid because no hearing date was communicated after 06.11.2023, resulting in an ex-parte order. The matter was remanded for fresh proceedings.
The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be pursued.
The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was absent.
Karnataka High Court held that blocking of Electronic Credit Ledger invoking rule 86A of Central Goods and Services Tax Rules [CGST Rules] without granting pre-decisional hearing and without providing reasons to believe is impermissible. Accordingly, order is quashed.
Rajasthan High Court held that criminal prosecution wholly on allegation of concealment is liable to be quashed since the Tribunal has adjudicated that there was neither concealment during penalty proceedings hence there remains no factual or legal basis for the prosecution to survive.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
