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 : Since the prosecution failed to establish disproportionate assets after properly accounting for the accused's legitimate income, l...
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...
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...
High Court denied pre-arrest bail to a trader found selling fake branded goods without GST invoices, holding such acts cause financial loss to the State and endanger consumers.
Allahabad High Court held that interference under Article 226 is not warranted as the petitioner has a pending rectification application under Section 161 of the U.P. GST Act. The Court directed the authority to decide it by 30 November 2025.
Allahabad HC grants bail to accountant Gaurav Tomar in a ₹180 crore fake GST ITC scam, citing parity with co-accused, documentary evidence, and Supreme Court bail precedents.
Karnataka High Court held that the Rs.25 lakh addition towards gross profit was unsustainable, as the Assessing Officer and Tribunal failed to provide a rational basis for estimation, despite proper books of account and explanations regarding exchange rate fluctuations.
Madras High Court held that cancellation of GST registration cannot be absolute; revival is possible with conditions like freezing the Electronic Credit Ledger for six months.
Court quashed the impugned GST order of Rs. 6.26 lakh for FY 2019-20, granting the petitioner 30 days to file a reply and directing the Adjudicating Authority to conduct a personal hearing before passing a reasoned order.
The Delhi High Court ruled that a technical limitation on the GST portal is no ground to deny a taxpayer’s rightful Input Tax Credit (ITC) re-credit. The Department must use manual intervention to credit the amount if the automated system fails, resolving a dispute over Rs. 23.32 lakh in tax credit.
A Delhi High Court ruling affirms that tax authorities cannot cancel a GST registration with retrospective effect from the date of initial registration unless the intention for retrospective cancellation is clearly stated in the Show Cause Notice (SCN).
Chhattisgarh High Court upheld the recovery of GST dues from Shivam Metallurgicals’ Electronic Credit Ledger (ECRL) under Section 79(1)(a) after the assessee failed to pay the demand within the stipulated time.
Jharkhand High Court sets aside a GST appeal rejection based on ‘non-receipt of certified copies,’ deeming it ‘hyper technical.’ Appellate authority must now decide the case on merits.
