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...
Assessee filed a writ petition challenging the Reserve Bank of India’s decision to return his compounding application. The application was filed after an adjudication order had already been passed against him under FEMA.
Telangana High Court directs petitioner to take appropriate legal recourse under Bharatiya Nagarik Suraksha Sanhita 2023 since matter involves gold smuggling and custody of petitioner’s husband thereon. Accordingly, writ not entertained.
Madras High Court held that delay of one day in filing of an appeal under GST is condonable since the reason assigned for the delay appears to be genuine. Accordingly, the delay condoned and writ allowed.
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax.
Since assessee was not allowed an opportunity to present all Bank Realization Certificates (BRCs) for the concerned shipping bills and produced documents before the authorities to substantiate that they were not liable to return the drawback amount.
Export incentives in terms of Notification No.19/2015-20 dated 17.08.2021 couldn’t be denied for inadvertent error in shipping bill as merely because of a software system was introduced, it would not mean that the software would override the principles of natural justice and rights of the parties.
State could not blacklist a company after approval of a resolution plan under the Insolvency and Bankruptcy Code, and that the new management could not be punished for the actions of the old management.
Calcutta High Court held that allowing application for withdrawal/cancellation of Ex. Bond bill of entry and re-instatement of into-bond bill of entry without referring the provisions of the Customs Act under which the permitted is not justifiable. Accordingly, order set aside.
A waiver of the Show Cause Notice could not be done on the basis of a pre filled form and the same being used as a basis for not issuing a Show Cause Notice or not affording a personal hearing, was not permissible.
Kerala High Court held that interest is admissible to the taxpayer in case of refund under Direct Tax Vivad Se Vishwas Act, 2020. Accordingly, writ appeal of the revenue fails and the same is dismissed.
