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 : Bombay HC quashed Section 148 reopening for AY 2013-14, holding Section 43CA was inapplicable and stamp duty valuation alone could...
Income Tax : Madras HC held Section 153C action must be supported by incriminating material relatable to the relevant assessment year, distingu...
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 : 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...
Madras High Court sets aside Customs order against Spac Starch due to non-receipt of notices, citing natural justice. Case remanded for fresh hearing.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore entrusted for GST dues, citing the nature of the economic offense and societal impact.
Madras High Court remands Sangeetha Tex duty drawback case, allowing fresh review despite appeal delay, citing health issues and BRC availability.
Calcutta High Court sets aside GST appeal dismissal for Sanjit Acharya, citing physical disability. Case remanded for fresh hearing on ITC issues.
Kerala High Court dismisses plea, upholds triple tax on unauthorised constructions, citing lack of proof for ‘deemed permit’ claims.
Kerala High Court rules Section 264 revisional authority can only review existing orders, not issue directions to Assessing Authority; clarifies limitation period.
Madras High Court allows a GST payer to challenge Section 74 assessment orders, citing limitation circumvention, on condition of a 25% pre-deposit.
Calcutta High Court orders release of Dr. Kalyanmoy Ganguly in PMLA case, citing Supreme Court precedents on non-arrested accused.
Gauhati High Court rules on GST registration cancellation for non-filing, allowing restoration if dues are cleared, citing a similar precedent.
