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...
Delhi HC dismissed Jain Bhadri Graphics’ plea against GST demand for fictitious firms & fraudulent ITC, ruling the adjudicating authority had jurisdiction & directing the assessee to appeal.
Gujarat High Court issues returnable notice on a writ petition challenging a Section 130 GST confiscation order where MOV forms were issued two months after vehicle detention.
Calcutta High Court upholds reopening of assessment for a company receiving cash credit from a shell entity providing bogus LTCG/STCG, citing valid reasons and assessee’s failure to explain the transaction.
Gujarat High Court quashes faceless assessment order for Maa Padmavati Exports, citing tax unit’s disregard for earlier order on cross-examination.
Allahabad High Court upholds GST demand exceeding show cause notice, citing taxpayer’s failure to explain discrepancies or produce requested documents.
Orissa High Court sets aside rejection of Harsheel Auto Planet’s GST appeal over pre-deposit, directs re-hearing on merits after allowing deposit.
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Delhi High Court sets aside a GST demand order against B R Ceramics, directing appellate review. The validity of key GST notifications remains sub-judice in Supreme Court.
The Punjab and Haryana High Court granted bail to Arvind Kumar in a GST fraud case, citing insufficient incarceration, clean antecedents, and co-accused’s bail.
Gujarat High Court allows a petitioner to file overdue GST returns and revokes registration cancellation after tax liability, including interest, was discharged.
