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 : Delhi HC upheld Section 263 revision, holding an unreasoned assessment on subsidy was erroneous, and remanded the issue for fresh ...
Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...
Income Tax : Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to ver...
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 : 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...
Allahabad High Court quashes GST registration cancellation for lack of stated reasons, citing judicial precedents that mandate reasoned orders and allow for fresh adjudication.
The Madras High Court addressed a GST payer’s claim of overlapping jurisdiction between Central and State authorities, finding no such case but granting partial relief.
Allahabad HC rules Income Tax Department lacked proof of proper order upload, allowing Shri Bala Ji Stone Works to treat SCN as final notice for a new reply.
Allahabad High Court set aside GST orders against Native Estate Pvt. Ltd., citing a denial of proper hearing before the Section 73 assessment and subsequent appeal dismissal.
Madras High Court directs re-admission of GST appeal by Tvl. Bullmenn Motors, condoning 70-day delay due to managing partner’s medical treatment.
Allahabad High Court rules mere absence of activity at a business’s principal place does not imply fake invoices or disproven goods ownership.
Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.
Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.
Patna High Court has nullified an assessment order against Singh Traders, citing a breach of Section 75(4) of the GST Act which mandates a personal hearing.
