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 judgment recognised the contractual priority of GST and other specified payments from the Revenue Collection Account. The Court permitted fixed licence fee deductions while restraining adjustments towards disputed incremental revenue.
The Calcutta High Court held that allegations arising from a financial dispute and strained relations did not satisfy the ingredients of abetment of suicide under Section 306 IPC. The Court found no prima facie evidence of instigation or intentional provocation.
The Telangana High Court refused to interfere with the assessment order in writ proceedings, citing the availability of an effective statutory appeal remedy. The Court held that all factual and legal grounds, including alleged violation of natural justice, can be raised before the appellate authority.
The Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed within the 45-day period granted by an earlier High Court order. The ruling underscores that litigants should not suffer for inadvertent procedural lapses.
The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the appellate authority. The Court also directed that no coercive action be taken for two weeks, provided the appeal is filed with the statutory pre-deposit.
The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording reasons. The matter was remanded for fresh consideration in accordance with Rule 22 of the CGST Rules.
The Court held that the bank could not be penalized under Section 201 for complying with binding judicial directions that prohibited TDS on LTC payments during the relevant assessment year.
The Court held that penal interest could not be imposed after the petitioner had paid the admitted dues and the earlier dismissal order had been recalled. The ruling turned on the specific facts of the case and was declared non-precedential.
The High Court held that the Appellate Tribunal erred in restoring benami appeals solely on the basis of liberty granted in a later Supreme Court review order. It ruled that statutory limits governing review proceedings must still be satisfied.
The High Court held that reassessment notices issued physically by jurisdictional officers instead of faceless authorities violate Section 151A. The ruling sets aside non-compliant notices while tying the final outcome to pending Supreme Court decisions.
