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...
Karnataka High Court held that notice under section 148 of the Income Tax Act issued and served without signature of the Assessing Officer is a foundational defect and the same cannot be ignored. Accordingly, assessment order passed thereon is invalid.
Gauhati High Court held that statement of tax determination under section 73(3) of the CGST Act does not substitute the proper SCN required under Section 73(1). Further, passing of an adverse order without opportunity of personal hearing is against principles of natural justice.
The Kerala High Court halted recovery action, ruling that it is improper to pursue tax collection once the appeal hearing before the NFAC has concluded and orders are merely awaited. The Court directed the appellate authority to dispose of the appeal expeditiously before coercive steps can continue.
The Kerala High Court ruled that tax recovery proceedings must be held in abeyance when an assessee’s delay condonation and stay petitions are pending before the appellate authority (NFAC). The Court emphasized that the Revenue has a duty to act fairly and decide these procedural applications before initiating coercive recovery action.
Kerala High Court mandated that the CPC, Bengaluru, must dispose of an assessee’s grievance petition challenging a Section 143(1) intimation within three months. Recovery proceedings based on the impugned intimation are stayed until the CPC issues its final decision.
Kerala High Court halted coercive tax recovery, directing the NFAC to first dispose of the pending Section 154 rectification petition. The ruling ensures fairness by suspending recovery when a procedural dismissal (based on a 704-day delay) is being challenged.
The Kerala High Court ruled that once appeal hearings are completed before the CIT(A), the Revenue must wait for the final orders before initiating coercive recovery action. The CIT(A) was directed to dispose of the pending income tax appeals within a strict two-month timeframe.
The Kerala High Court ruled that coercive tax recovery against an assessee must be kept in abeyance while the NFAC considers the pending delay condonation and stay petitions. The Court directed the NFAC to decide the delay condonation petition within two months, and if successful, rule on the stay petition within one month thereafter.
Bombay High Court holds that a GST Show Cause Notice (SCN) served on an old, non-authorized email address constitutes invalid service. The SCN for FY 2020-21 was deemed prima facie time-barred, leading to a stay on the resulting order.
A valid Chartered Accountant certificate was sufficient to discharge the burden of proving that the incidence of 4% SAD was not passed on to customers and discharge the statutory presumption of unjust enrichment.
