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 Court held that ITC could not be denied where returns were filed before the cut-off date specified under Section 16(5). It quashed the assessment orders and directed reconsideration of the claim.
The Madras High Court held that a show cause notice and assessment order issued in the name of a deceased proprietor are void. The order was quashed, with liberty granted to proceed against legal heirs according to law.
The Court granted bail after noting that the principal material against the applicants consisted of confessional statements and statements of co-accused persons. Charge sheets had already been filed in the cases.
The Karnataka High Court directed that a fresh refund application be treated as filed on the date of the original application. The period spent addressing repeated deficiency memos was excluded for limitation purposes.
The Allahabad High Court held that allegations arising from private land transactions and cheating claims did not satisfy the requirements of organized gang activity under the Gangsters Act. The Court quashed the proceedings and stressed that criminal law cannot be invoked without statutory ingredients being established.
The Madras High Court set aside an ex parte GST assessment after the taxpayer claimed that notices were served only through the GST portal. The key takeaway is that taxpayers may receive a fresh opportunity to contest proceedings where effective participation was lacking.
The Madras High Court set aside an ex-parte GST assessment against a second-hand mobile phone dealer who claimed taxation should apply only to the margin under Rule 32(5).
The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that GST law provides a statutory opportunity to regularize compliance even after a best judgment assessment.
The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both provisions operate in distinct legal spheres. Taxpayers must challenge factual findings through statutory appeals rather than writ petitions.
The Court declined to entertain the writ petition challenging a GST show cause notice and adjudication order, holding that the petitioner had an effective appellate remedy under Section 107 of the CGST Act.
