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 rules against the 3-month deadline in Customs Circular 36/2010 for shipping bill conversion, citing it as ultra vires Section 149.
Madras High Court dismisses Viha Hotels’ writ petition, finding no jurisdictional error in a GST order. The court directs the company to re-file its statutory appeal within 15 days under Section 107 of the GST Act.
Delhi High Court directs taxpayer to appeal a Rs. 37.5 lakh GST demand, found after registration recall, rather than pursuing a writ. Court allows appeal beyond limitation.
Madras High Court rules vehicle detention under GST Section 129 is invalid if no goods movement occurs, even with e-way bill discrepancies. Cites strict interpretation.
The Jharkhand High Court set aside a GST demand order for Rahman Sales, citing violations of natural justice due to non-upload of the order and lack of proper communication.
Delhi High Court affirms bail for an accused in a GST fraud case, citing no misuse of liberty and the absence of a criminal complaint despite prolonged investigation.
Delhi High Court directs tax authorities to process a deceased taxpayer’s GST registration cancellation application, allowing the legal heir to pursue it.
Delhi High Court urges GST Department to expedite over Rs. 106 crore ITC refund for M.D. Securities, citing delays in acknowledgements and disbursement, referencing Jian International precedent.
Calcutta High Court rules on bail cancellation in Union of India vs. Santosh Kumar Sha. The court addresses the jurisdiction of an equal strength bench to review bail orders based on alleged impropriety in the initial grant.
Madras High Court orders Customs to consider HI Rexine’s plea for provisional release of imported goods, citing the Supreme Court’s Navshakti Industries ruling.
