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 : 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...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
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...
Smt. Jayamma W/O. Late Sri. Kalegowda Vs Directorate of Enforcement (Karnataka High Court) The Karnataka High Court considered a challenge to a provisional attachment order issued by the Directorate of Enforcement (ED) under Section 5 of the Prevention of Money Laundering Act, 2002 (PMLA). The petitioner contended that the ED had failed to comply with […]
The Court held that once the GSTAT became functional and appeal timelines were extended, disputes should be pursued before the statutory forum. The petitioner was directed to comply with the pre-deposit requirement under Section 112(8).
The Court emphasized that procedural defaults should not override substantive tax benefits where genuine hardship exists. It directed tax authorities to consider delayed returns and proceed with assessments in accordance with law.
The Madras High Court held that letters issued to customers before determination of tax liability could not be used for recovery action. The Court ruled that such communications were invalid in the absence of a crystallised tax demand.
The Allahabad High Court held that a taxpayer cannot effectively respond to a show cause notice without access to the documents relied upon by the department. The order under Section 74 was set aside and the matter remanded for fresh adjudication.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Court noted that the complaint against the Resolution Professional and the related proceedings stemmed from CIRP proceedings before the NCLT, Bengaluru. It therefore declined to adjudicate the matter on merits.
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates were fixed before the expiry of the reply period. The Court held that such notices deny a meaningful opportunity of hearing and violate natural justice.
The Court held that the Tribunal was justified in rectifying its earlier order because the amendment to Section 80P(2)(a)(iii) operated retrospectively from 01.04.1968. The appeals were dismissed and the issue was decided against the assessee.
The Delhi High Court upheld deletion of additions after authorities under the Black Money Act concluded that the assessee was not the beneficial owner of the foreign assets. The Court held that a protective assessment could not survive on those facts.
