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...
Bombay HC set aside high-value SCNs issued without prior consultation. Upholding binding CBIC Circulars, Court ruled that pre-consultation is mandatory for tax demands exceeding ₹50 lakhs, citing SC precedents.
Some of the concerns which were raised by assessee such as right to privacy of the family being violated, etc., deserve to be addressed as any family-related CCTV footage which was with the GST department and violated the privacy of family members could not be used or disseminated in any manner.
While securing the Revenues interest under Section 110A of the Customs Act, conditions for provisional release should not be unduly harsh. Requirement to furnish Bank Guarantee of ₹22 lakhs was modified with execution of bond of Rs. 22 lakh.
Madras High Court held that MEIS would clearly qualify as an instrument u/s. 28AAA of the Customs Act bestowing financial or fiscal benefits, however, only Director General of Foreign Trade [DGFT] is empowered to cancel or suspend the same.
Scope of appeal under Section 28KA of the Customs Act, 1962, was limited, as the ruling obtained was binding on the persons mentioned in Section 28J of the Customs Act, 1962.
Rajasthan High Court dismisses a plea seeking a murder case against PM Modi, Amit Shah, and Ravi Shankar Prasad over the CAA protests, calling the claims arbitrary. Petitioner fined ₹50,000.
The contention of substantial compliance could not override the mandatory time limits under the notification. As there was no statutory requirement of an Eligibility Certificate, and the application for fixation of rebate was filed beyond the prescribed time, the appeal was devoid of merit.
Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility release and systemic e-filing portal glitches causing widespread hardship.
The present petition has been filed by the Petitioner challenging the order dated 22nd November, 2024 by which the Goods and Services Tax (“GST”) Registration of the Petitioner has been cancelled retrospectively with effect from 29th December, 2017.
Patna High Court held that seizure memo without recording mandatory ‘reason to believe’ as required under Section 110 of the Customs Act, 1962 is invalid and bad-in-law. Accordingly, order of confiscation is liable to be quashed.
