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 Gujarat High Court allowed restoration of GST registration after confirming full tax, interest, and fee payments in the Electronic Cash Ledger, permitting the petitioner to file pending returns.
The Madras High Court condoned delay in ITR filing, holding that refund claims must be allowed if genuine hardship is proven, despite procedural delays.
The Karnataka High Court quashed a GST adjudication order after finding that the show-cause notice was uploaded under an unconventional portal section, preventing the petitioner from responding.
The Bombay High Court ruled that authorities cannot raise tax demands after a resolution plan’s approval under IBC, setting aside the order as without jurisdiction.
The Bombay High Court held that communication of an ITAT order to a Chartered Accountant does not constitute service on the assessee, condoning a 40-day delay in filing appeal.
Citing statutory requirements and CBIC circulars, the Court held that Section 74 cannot be used mechanically without evidence of intent to evade tax, resulting in quashing of orders.
Allahabad High Court held that GST registration cannot be cancelled without issuing a mandatory notice in Form REG-17, even in cases of voluntary surrender, setting aside cancellation and appeal orders.
Gujarat High Court held that reimbursement of the service of the cost of repairing and restoration of the roads to AMC cannot be considered as a supply of service by the AMC so as to fasten the liability of the GST on reverse charge basis.
Recognizing common difficulties in accessing notices on the GST portal, the High Court directed a fresh adjudication and emphasized taxpayer trust and procedural fairness in the GST regime.
The Gujarat High Court set aside an assessment order passed without considering the taxpayer’s reply regarding TDS under Section 194Q. The Court held that the faceless unit generated the order before reviewing the submission, violating natural justice. The case was remanded for a fresh decision after due consideration of the reply.
