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...
Delhi High Court uses Article 226 to restore GST registration, finding the delay in filing returns was due to the department denying portal access after initial cancellation.
Re-testing of seized goods under Public Notice No.97/2017 was a facilitative right and could not be denied except on exceptional grounds duly recorded. Customs’ objection based on limitation and remnant sample requirement was also rejected and fresh sampling and re-testing was directed, with provisional release of goods permitted.
Customs Department could not have relied upon Circular No. 35/2017-Customs dated 16 August 2017 to outrightly deny assessee’s request for provisional release, particularly when such reliance had been held to be contrary to the statutory provisions under Section 110A of the Customs Act, 1962 and therefore void. Hence, ordered for provision release of the the imported multi-functional printer and photocopier Machine on deposit of 50% of the applicable duty.
Where show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a an earlier, retrospective date, the cancellation of the registration should be considered effective only from the date of the show-cause notice.
Quasi-judicial authorities were obliged to render reasoned and speaking orders, and that reasons should have been assigned by the adjudicating authority to the extent whether the circulars adduced by assessee were applicable to their case or not. Accordingly, the High Court held that the orders of both the adjudicating authority and the appellate authority were unsustainable, proceeding to quash the impugned orders while remanding the matter back to the adjudicating authority.
MP High Court rules an Advance Ruling (AAR) against one GSTIN holder cannot bind an independent business, even under the same brand, citing Section 103 of the CGST Act.
The Gujarat High Court has issued notice to the Union of India, demanding an explanation for not extending the Income Tax Return (ITR) filing due date under Section after extending the Tax Audit Report deadline under Section to October . The court relied on its previous ruling in the All Gujarat Federation of Tax Consultants case, which established that the two dates are inextricably linked and must be the same.
Delhi High Court grants an interim injunction to Telugu actor Akkineni Nagarjuna, restraining entities from unauthorizedly using his name, image, or persona for commercial gain. The order mandates the takedown of infringing content.
Delhi High Court held that taxpayers must approach GST Appellate Authority to contest adjudication orders, rejecting arguments that replies ignored at adjudication cannot be considered in appeal.
Construction was funded through borrowed money, and assessee sought to utilize the account funds to repay the debt. However, Department denied the request to close the account and release funds citing incomplete construction, use of borrowed funds, non-filing of returns for the relevant assessment years, and non-compliance with Section 54F conditions.
