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 : Explore the groundbreaking judgment by the Rajasthan High Court on the ethical conduct of lawyers, emphasizing the need to priorit...
Corporate Law : Explore recent Supreme Court rulings on dissenting creditor rights and set-off claims in insolvency cases. Detailed analysis of ke...
Corporate Law : Bombay HC criticizes Labour Court, deems dismissal for brief absence disproportionate. Read the landmark judgment's insights here....
Goods and Services Tax : Explore legal rulings and implications regarding GST rate for mango pulp, including recent judgment by Gujarat High Court and its ...
Corporate Law : Uttarakhand High Court declines land allocated by state govt. for new High Court complex in Haldwani due to environmental concerns...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...
Income Tax : The Rajasthan High Court, Jaipur in the matter of, Abhay Singla v. Union of India, has recently issued notice in a public interest...
Goods and Services Tax : Rajasthan High Court rules that a writ petition against an assessment order is not maintainable if the appeal remedy is not availe...
Corporate Law : Delhi High Court refuses interim relief against NFRA penalties imposed on CAs and CA firm in the Reliance Capital audit lapses cas...
Corporate Law : Court refused to entertain the PIL but granted the aggrieved parties liberty to raise the issue of interpreting Section 66 of the ...
Goods and Services Tax : Delhi High Court directs expeditious disposal of Hari Om Enterprises' GST registration cancellation application alleging incorrect...
Goods and Services Tax : Acknowledging the mutual desire of both parties for cancellation of registration, the court modified the order to cancel the regis...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...
Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...
Corporate Law : It is hereby ordered that henceforth, for the purpose of filing of pleadings, petitions, affidavits or other documents in the High...
A short question of law involved in this writ petition is that whether a second notice under Section 148 of the Income Tax Act, 1961 issued by the assessing officer after the expiry of one year as per Section 153(6)(i) is valid without disposing the return filed to the first notice issued under Section 148 of the Income Tax Act for the very same assessment year.
Gujarat High Court held that once the primary onus is discharged by the assessee, it is the assessing officer who will need to make an inquiry under Section 133(6). Addition unsustainable in absence of such inquiry.
Assessing Officer, however, denied the benefit on the ground that the assessee had failed to furnish a certificate from the concerned Port Authority certifying that the structure was a part of the Port, which it considered mandatory in view of the Board’s notification dated 23rd June 2000 followed by Circular No.10 of 2005 dated 16th December 2005.
Calcutta High Court held that timeline prescribed under Regulation 17(7) of Customs Brokers Licensing Regulations, 2018 (CBLR, 2018) relating to completion of the proceedings and passing of the final order within 90 days from the date of receipt of inquiry report is mandatory in nature.
Dr. U.S. Awasthi Vs Adjudicating Authority Pmla & Anr. (Delhi High Court) The Petitioner’s contention is that in terms of the Prevention of Money-Laundering (Appeal) Rules, 2005, only orders under Section 13(2) and Section 8 of PMLA are appealable to the Appellate Tribunal. As per the Petitioner, an order passed in an application seeking cross-examination […]
Under the terms of Deed of Licence, since the petitioner had agreed to pay service tax in addition to the monthly licence fee fixed thereunder and the GST being a levy which has been introduced in the place of service tax, the petitioner cannot absolve herself of the liability to pay GST in place of service tax.
Jaiswal Machinery Stores Vs Commissioner of Commercial Tax Lko. (Allahabad High Court) It is not in dispute that the Tribunal has reduced the quantum of tax imposed by the assessing authority from Rs.10,34,000/- to Rs.2,82,125/-. From the perusal of the order passed by the Tribunal, it is apparent that finding recorded is contradictory. On the […]
HC directed Water Resources Department to take into consideration the Representation filed by CG Associates w.r.t the refund of additional amount of GST paid by the CG Associates due to change in rate of taxes.
CIT/PCIT Vs Paradeep Port Trust (Orissa High Court) The very text of the Finance Act, 2008 and in particular Section 3 thereof which inserts the amended Section 2(15) clearly states that “the following clause shall be substituted with effect from the 1st day of April, 2009.” Clearly, therefore, the amendment is prospective. Consequently, the Court […]
Court quashes order issued by Department rejecting SVLDR applications of Petitioner since they are based on an erroneous interpretation of not only SVLDR Scheme but also Section 125(1)(h) of Finance Act.
