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 Calcutta High Court has set aside a GST demand against P.G. Exim, remanding the case for fresh adjudication after the company claimed earlier proceedings were dropped without their knowledge.
The Calcutta High Court has stayed a GST demand against P.G. Exim, citing the lack of a constituted Appellate Tribunal for the company to file an appeal.
Andhra Pradesh High Court held that revision order passed beyond time prescribed under section 108(2) of the AP GST Act, 2017 is barred by limitation. Further, extension of limitation granted during COVID is available to litigants and not to the authorities.
Customs department must reconsider an exporter’s application for renewal of a self-sealing licence when earlier violations had been settled and the exporter had not been given a chance to explain their case as there was clear violation of principles of natural justice.
Income tax penalty proceedings initiated against the company under Section271(1)(c) was quashed as no sufficient time was given for reply and a personal hearing rendered the proceedings procedurally unfair and legally unsustainable.
The Delhi High Court dismisses appeals against Maruti Suzuki, ruling that tax issues previously settled by the Supreme Court and other binding precedents cannot be reopened.
The Madras High Court ruled that the CBDT circular requiring a 20% pre-deposit for tax demand is not mandatory, emphasizing that tax authorities must use quasi-judicial discretion.
Delhi High Court dismissed the writ petition and imposed cost of Rs. 50,000/- for non-participating in proceedings relating to utilization of inadmissible ITC received from non-existent firm. Further, petitioner is directed to avail appellate remedy.
The Rajasthan High Court quashed reassessment notices and orders issued by a Jurisdictional Assessing Officer, reaffirming that under the faceless regime, only a Faceless Assessing Officer holds the authority to issue such notices.
Madras High Court directs petitioner to produce necessary documents proving that work contract has been completed prior to notification no. 03/2022- Central Tax (Rate) dated 13.07.2022 changing the rate of tax from 12% to 18%. Accordingly, writ disposed of.
