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...
The Delhi High Court quashed the retrospective GST cancellation of M/s Kansal Associates, whose sole proprietor died during the COVID-19 pandemic, ruling that the legal heir must be given a fresh opportunity to file a reply and receive a personal hearing on the Show Cause Notice.
Allahabad High Court quashes GST seizure for expired e-way bill caused by truck breakdown. Court confirms Section 129 action requires clear evidence of tax evasion intent.
Delhi HC rules FIRCs need not match exports transaction-wise for ITC claims. Total foreign remittance suffices; case remitted for fresh adjudication.
Court emphasized that authorities must follow statutory procedure and provide a hearing before passing GST orders affecting taxpayers’ rights, remitting the case for fresh consideration.
The Delhi High Court set aside a GST refund appeal order after finding a system error generated a personal hearing notice post-decision, violating natural justice.
The Delhi High Court disposed of a petition challenging a Rs. 1.51 crore GST demand, ruling that the petitioner must utilize the statutory appeal process under Section 107 of the CGST Act.
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Court observed that mere compliance by portal upload cannot replace genuine service of notice and directed reassessment after giving the taxpayer a fair hearing.
The Bombay High Court set aside an order denying Vesava Koli Samaj Shikshan Sanstha’s request to condone a 181-day delay in filing Form 10B for AY 2019-20, citing genuine cause.
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
