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 ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel the CST penalty. The judgment reinforces strict scrutiny before sustaining misrepresentation penalties.
The Court directed the Pollution Control Board to decide the petitioner’s application within six weeks after noting the pending recommendation. The ruling ensures timely action without addressing merits.
Court held that appeal against a confiscation order was time-barred and refused to condone delay. It ruled that lack of diligence after receiving demand notice barred intervention under Article 226.
The court quashed a GST assessment order after the authority failed to provide a personal hearing, directing a reasoned order in line with natural justice principles.
The Court held that cotton-filled khadi rajai falls under the taxable category at 14%, rejecting claims of exemption. The ruling confirms that exemption applies only to unfilled items.
The Court held that the petitioner was not granted a personal hearing before the GST order was issued. The matter was remitted, subject to full tax deposit.
The Court granted bail after noting that the investigation was almost complete and the accused had no prior criminal record. The ruling imposes strict conditions to ensure cooperation.
The Court found that retrospective cancellation unfairly impacted customers’ ITC eligibility. It limited the cancellation’s effect to the SCN date, noting the absence of any fraudulent ITC allegation.
The Court permitted a time-barred appeal after holding that the traveller could not be penalized for relying on incorrect legal advice. It directed that the confiscation order be heard on merits.
High Court upholds Tribunal order allowing re-export of restricted chemical goods without penalty or duty, as importer had no intent to distribute domestically.
