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 held that a Muslim man’s second marriage cannot be registered without hearing the first wife. Any objection requires the Registrar to stop registration and refer the parties to court.
The Orissa High Court set aside a GST order of Rs.17.89 lakh after the tax periods in the adjudication did not match the show-cause notice, remitting the matter for fresh computation.
Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh order, with 25% of disputed tax to be deposited in cash.
Court set aside assessment order, holding that failure to inform Assessing Officer about DRP filing is a procedural defect that can be remedied. The matter is remitted for fresh consideration after the DRP’s decision.
Karnataka High Court held that works contract entered with State and other Government agencies needs to calculate works executed Pre-GST under KVAT regime and Post-GST. Thus, reimbursement/ refund is to be granted for differential tax liability taking into account Pre-GST and Post-GST tax liability.
Telangana High Court struck down service-tax provision on club-member transactions, holding that doctrine of mutuality and Supreme Court’s Calcutta Club judgment render such levies invalid.
The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day delay.
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal under Section 107.
Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate remedy.
Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.
