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 Madras High Court held that Section 125 cannot be invoked where the GST law specifically provides for late fee under Section 47 for non-filing defaults. The ruling clarifies that general penalty provisions operate only in the absence of a specific penalty mechanism.
The Court directed authorities to consider restoration of GST registration where the taxpayer undertook to furnish pending returns and pay tax, interest, penalty, and late fees in accordance with Rule 22(4).
The Court held that once the GST Appellate Tribunal becomes operational, taxpayers must ordinarily pursue the statutory appellate remedy. The writ petition challenging a refund-related appellate order was dismissed with liberty to approach GSTAT.
The Court held that a single show cause notice spanning different assessment years is legally unsustainable. Authorities were permitted to initiate fresh proceedings through separate notices for each financial year.
The Court refused to entertain a writ petition challenging a GST assessment order after the limitation period for filing a statutory appeal had lapsed. It held that writ jurisdiction cannot be used to bypass prescribed appellate remedies.
The Chhattisgarh High Court held that the alleged GST offence, involving liability below Rs. 5 crore, was non-cognizable under the GST framework. The applicant’s request for pre-arrest protection was accordingly dismissed.
The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicating the earlier notice. The Court set aside the ex parte assessment order and directed a fresh adjudication after granting the taxpayer an opportunity to respond.
The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not made simultaneously with the appeal filing. The Telangana High Court held that such rejection was unjustified when the pre-deposit was subsequently made during the pendency of the appeal.
The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and subsequent bank attachment notice.
The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST Act. It further ruled that penalty under Section 125 is permissible where no separate penalty is prescribed for such default.
