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 Andhra Pradesh High Court ruled that a best judgment assessment is deemed withdrawn when the taxpayer files returns, and any recovery based on the withdrawn order is illegal.
Detention of a foreign national’s 84-gram gold chain by Customs without issuance of a Show Cause Notice (SCN) within one year u/s 110 of Customs Act was invalid and the continued detention was impermissible in law.
Once the death was intimated, the Department ought to have proceeded against the legal heirs rather than the deceased. Since the impugned order was passed against a dead person, it was invalid in law.
Premature issuance of the order nullified the opportunity for the taxpayer to present its defense and documents, which was fundamental to fair adjudication. Therefore, the impugned order was set aside and the department was directed to re-adjudicate the matter.
Rajasthan High Court held that amendment to notification dated 10.07.2019 made vide notification dated 24.02.2021 by adding new category ‘Sleeper Bus’ is valid. Accordingly, levy of motor vehicle tax on ‘Sleeper Bus’ upheld.
Calcutta High Court held that DRAT order dismissing appeal of MSME upheld since MSME did not avail of the facilities and allowed the Securitization and Reconstruction of financial Assets and Enforcement of Security Interest (SARFAESI) Act, 2002 to run its course, then it is not entitled to any protection.
Refund of CENVAT Credit was permissible on input services used in export, even if the exported output service was not taxable during the relevant period.
Mere clerical error in filing GSTR-3B, when GSTR-1 reflected correct figures and no revenue loss occurred to department, could not be a ground for raising tax demands and taxpayer was permitted to rectify a clerical error made while filing GSTR-3B.
Transfer or assignment of leasehold rights of industrial plots did not amount to a taxable supply under the Goods and Services Tax Act, 2017 as per provisions of Section 7(1)(a) read with Schedule II and Schedule III.
Jharkhand High Court dismissed the bail application since the twin condition as provided under Section 45(1) of the Prevention of Money Laundering Act, 2002 is not being fulfilled. Also, there is sufficient material collected by ED to show that the applicant is prima facie guilty of the alleged offences.
