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 set aside reassessment proceedings for AY 2020-21, ruling the jurisdictional Assessing Officer acted beyond the scope of Section 151A (Faceless Assessment). The decision reinforces that reassessment notices must strictly follow the procedural mandate of the faceless regime, though the Revenue retains the liberty to revive the case if the Supreme Court validates the procedure.
The J&K High Court set aside a GST demand of ₹15.44 Lakh, ruling that authorities must consider a taxpayer’s reply to a Show Cause Notice if received before the final assessment order is passed.
The Allahabad High Court stayed a ₹110 Cr GST demand on Dabur India’s Hajmola Candy, citing a Supreme Court precedent that previously settled the product’s classification issue.
The Allahabad High Court dismissed a writ petition filed by Nippon Tubes Limited, ruling that the detention of goods was justified because the movement of materials to a job worker lacked the mandatory GST delivery challan (Rule 55) and e-way bill, despite the existence of a master tax invoice.
Madras High Court rules on GST notice service via email, clarifies that digital communication must ensure effective notice to uphold natural justice.
The Madras High Court ruled that a GST assessment uploaded after the taxpayer’s registration was cancelled is invalid, as the assessee loses access to the GST portal.
Karnataka HC rules 10 crore collected during a GST search was non-voluntary and illegal. HC ordered department to refund amount with 6% annual interest to taxpayer.
The Bombay High Court ruled that blocking a GST electronic credit ledger under Rule 86A without stating “reason to believe” and offering a timely post-decisional hearing violates natural justice.
Madras HC: Delayed self-assessment tax payment is not ‘wilful evasion’ under IT Act S. 276C(2) if the tax is paid before prosecution. Mens rea is mandatory.
Bombay High Court directed the government to pay ₹71.31 lakh interest on IGST illegally collected on ocean freight, ruling that denial violated the principle of unjust enrichment.
