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 Bombay High Court set aside the transfer of assessment jurisdiction after finding no cogent material or recorded reasons linking the assessee with the searched group. It held that a Section 127 transfer cannot be based on speculation.
The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a reminder notice. The matter was remanded after directing payment of 10% of the disputed tax demand.
The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provide an effective opportunity to respond. The matter was remanded for fresh adjudication with a personal hearing.
The Delhi High Court ruled that the use of registered trademarks as keywords in Google Ads amounts to use under the Trade Marks Act. However, such use alone does not automatically establish infringement.
The Calcutta High Court held that a business has no legal right to compel ChatGPT to display its links or promote its platform. The Court refused interim relief after finding no prima facie legal right or intellectual property infringement.
The Karnataka High Court held that revisional powers under Section 263 cannot be exercised where the Assessing Officer has adopted one of the possible legal views. The Commissioner’s revisional order and the Tribunal’s order were quashed.
The Gujarat High Court held that the reassessment notice issued under the new regime was time-barred as it was issued after the surviving limitation period prescribed under TOLA and interpreted by the Supreme Court. The notice, order under Section 148A(d), and consequential proceedings were quashed.
The High Court permitted withdrawal of the writ petition after noting that the GST Appellate Tribunal had been constituted. It granted liberty to file an appeal under Section 112 of the CGST Act.
The Uttarakhand High Court permitted the taxpayer to seek revocation of GST registration cancellation after clearing all outstanding dues. It directed the authority to decide the application preferably within four weeks.
The Kerala High Court held that recovery based on an inadvertent cross-utilisation of eligible IGST input tax credit was legally unsustainable. The Court quashed the assessment order after finding the issue covered by an earlier Division Bench ruling.
