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...
Court rules that statements recorded under Section 133A during survey proceedings have no evidentiary value, invalidating additions for excess stock and cash.
The High Court ordered release of gold bangles and iPhones seized at the airport, recognizing them as bonafide wedding gifts. The petitioner must pay a redemption fine, with warehousing charges waived.
Court ruled that any person paying tax to a registered entity can claim GST refund under Section 54, remanding petitioner’s rejected claim for fresh consideration.
High Court allowed provisional release of 233 multifunctional devices subject to enhanced duty payment, 10% bank guarantee, and maintenance of detailed sales records.
The court ruled that the petitioner cannot challenge a GST refund rejection via writ, as a statutory appeal exists. The order upheld the authority’s jurisdiction in processing refunds.
The Delhi High Court upheld the dismissal of a writ petition seeking Form 26A certificates, citing delay and laches as the petitioner approached nearly ten years after the License Agreement expired.
The Court held that proceedings on the GST show cause notice may continue but cannot be enforced pending the challenge to the amendment making pre-consultation discretionary.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
Delhi High Court partially upholds CESTAT ruling against a Customs House Agent involved in alleged duty drawback fraud, emphasizing proportional penalties and due diligence responsibilities.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
