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...
Delhi High Court has permitted release of gold items seized from a traveler after he agreed to pay a redemption fine and customs duty. The court’s order disposes of petition.
The Calcutta High Court dismissed a revenue appeal, upholding the ITAT’s order to delete an addition under Section 68. The court found no question of law.
Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
The Madras High Court has directed the unblocking of GST ITC for Arise Steels Private Limited, ruling that an appeal with a 10% tax deposit ends Rule 86A restrictions.
Bombay HC declared a provisional GST bank account attachment invalid, citing Section 83(2) of CGST Act, which limits such attachments to one year.
The Delhi High Court ordered a bank to unfreeze a company’s account, ruling that the provisional attachment, issued by an officer of a lower rank, had expired.
The Delhi High Court ordered the unfreezing of a company’s bank account, ruling that the provisional attachment had expired as it was more than one year old.
The Calcutta High Court has declared a provisional bank account attachment invalid, ruling it expired after one year under Section 83(2) of the CGST Act.
The Orissa High Court has invalidated a state GST authority’s demand against a businessman, ruling that it lacked jurisdiction to investigate a case already under a parallel probe by a central GST intelligence unit. The court’s decision was based on a 2018 circular prohibiting dual investigations into the same taxpayer.
Orissa HC directs restoration of original GST registration and allows claiming of Input Tax Credit, ruling technical difficulties cannot prevent enforcement of revisional orders.
