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 : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
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...
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 : Bombay HC quashed Section 148 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : Karnataka HC held Section 147 reopening invalid where seized material from a third-party search required proceedings under Section...
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
Income Tax : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
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...
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.
The Court remanded the case after finding that the SCN was uploaded only in the Additional Notices tab, preventing the petitioner from replying. Fresh adjudication was ordered, and the notification-validity issue was left open.
The Court stayed a Tribunal order allowing redemption of confiscated gold while examining whether the Tribunal had jurisdiction under the Customs Act. The ruling highlights the need to address key legal questions before relief is granted.
The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and the penalty was set aside.
The High Court set aside reassessment notices for not following mandatory faceless procedures introduced by recent Finance Act amendments. The ruling underscores that non-faceless issuance violates statutory requirements.
HC held that delayed appeals need not prevent GST Registration restoration when taxpayer undertakes to file returns and pay outstanding dues. Restoration was directed subject to completing statutory formalities.
The Court held that a Section 148 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was invalid. It ruled that mandatory faceless procedures apply even in international taxation matters.
Madras High Court rejected petitioner’s limitation plea despite COVID-19 extensions and remanded case for fresh adjudication, subject to 50% pre-deposit of disputed GST.
Delhi High Court remands SCNs issued to a taxpayer for fresh adjudication, citing violation of natural justice. The petitioner is granted time to file replies and attend a personal hearing.
