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...
The Kerala High Court upheld the ITAT’s decision that no disallowance under Section 14A can be made when the assessee has not earned any exempt income during the relevant year. The Revenue’s appeal was dismissed as no substantial question of law arose.
The Court found the underlying consolidated notice legally defective and consequently quashed the corresponding GST order while preserving the department’s right to initiate fresh action.
The Delhi High Court observed that rejection of a GST refund claim after repeated judicial directions to grant the refund may amount to contempt. The Court granted time to the department to file its response before further consideration.
The Kerala High Court held that the non obstante clause in Section 16(5) prevails over the time limit prescribed under Section 16(4) for claiming ITC. The Court quashed the denial order and directed reconsideration of the taxpayer’s claim.
The Court set aside the refund rejection after finding that the appellate authority failed to record specific findings or provide adequate reasons. The matter was remanded for fresh adjudication.
The Madras High Court held that a general penalty under Section 125 of the TNGST Act cannot be imposed when a specific late fee has already been levied. The Court partly allowed the writ petition and directed payment of the applicable late fee.
The Madhya Pradesh High Court declined to entertain challenges to GST adjudication orders because a statutory appeal under Section 107 of the CGST Act was available. The Court held that disputed findings on service tax liability should be examined by the appellate authority.
The High Court condoned a 720-day delay in filing a GST appeal after finding that severe financial difficulties and circumstances beyond the taxpayer’s control caused the delay. The appeal was directed to be heard on merits.
The Court remanded the matter for fresh adjudication after noting that the entire disputed tax liability had already been recovered. The taxpayer was allowed to submit additional documents and explanations.
The Karnataka High Court set aside GST registration cancellation after finding that the taxpayer was in custody and unable to respond to the show cause notice. The Court held that the proceedings violated principles of natural justice.
