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 granted bail to an applicant who had absconded for 14 years, noting his clean record, prior compliance, and undertaking to cooperate in trial proceedings.
The High Court held that a six-month delay in filing a statutory revision under the Customs Act cannot be condoned. The Court found no justification for the delay and refused to exercise writ jurisdiction.
he Court held that the challenged letter was only a preliminary query, not a show cause notice. The petitioner must reply, after which authorities may close the matter or issue a formal notice with proper legal provisions.
The Court set aside the ex-parte GST order after finding the taxpayer had no proper chance to respond to the show cause notice. The matter was remanded for fresh adjudication while the validity of related notifications remains pending before the Supreme Court.
Gujarat High Court held that reassessment on the basis of information made available on Insight Portal without verification of information by jurisdictional Assessing Officer is invalid in law. Accordingly, writ disposed of.
The Court held that seizure under section 129(3) was unsustainable where the goods were found to belong to the consignor. It ruled that no proceedings could continue against the transporter in the absence of adverse findings.
Delhi High Court held that writ petition in cases involving large scale availment of Input Tax Credit [ITC] or evasion of payment of GST not entertained and court has relegated parties to appellate remedy.
Bombay High Court held that delay in filing of Form No. 9A due to first year of its introduction is genuine and hence the same is condoned. Further, also held that if delay is not condoned there will be genuine hardship to charitable trust.
The Court allowed forensic examination of an advocate’s seized CPU under strict safeguards after a GST search raised concerns about attorney-client privilege. It directed limited access, mandated presence of IT experts, and prohibited coercive action pending further review.
The Court held that a reassessment notice generated on time but uploaded the next day is time-barred. Proceedings were set aside because despatch, not generation, determines the date of issuance.
