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 held that the scope of review being very limited, the review application is dismissed as there is no error apparent on the face of the impugned judgment. Writ petition disposed of, accordingly.
Madras High Court rules in favor of Enfinity Solar, quashing an assessment order due to the tax authorities’ failure to issue a mandatory draft assessment order after remand.
The Allahabad High Court ruled that excess stock does not warrant proceedings under Section 130 of the CGST Act, affirming that Sections 73 and 74 apply. Orders were quashed, and refunds directed.
Delhi High Court rules GST refunds cannot be denied by disregarding a binding High Court order without a pending appeal or stay, directing prompt processing.
Kerala High Court grants bail, stating a consensual relationship turning sour isn’t rape. Court emphasizes caution in false allegations and misuse of law.
Calcutta High Court emphasized that refund denials cannot be sustained unless deficiencies are effectively and electronically communicated to applicant via GST portal.
Gujarat High Court held that order of acquittal passed by Trial Court justified as accused has created a reasonable doubt of financial capacity of applicant to give hand loan and applicant has failed to prove his financial capacity.
Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte assessment. Notices sent to registered email/mobile are valid service under GST Act Section 169. Petitioner directed to appellate remedy.
A summary of landmark GST judgments shaping ITC, refunds, jurisdiction, and procedural safeguards under GST by Supreme Court and High Courts in India.
The Rajasthan High Court maintained a stay order in Mohit Kirana Store vs. CBIC, questioning the legality of a circular delegating summons power under the GST Act.
