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...
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
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 : 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...
Allahabad High Court nullifies ex-parte GST order against Saini Zarda Store, citing lack of proper show-cause notice service and denial of hearing. Reinforces natural justice.
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
Delhi High Court dismisses service tax appeal on educational construction, directing Revenue to Supreme Court due to jurisdictional limitations under Section 35L.
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
Gujarat High Court allows withdrawal of GST writ petition, enabling petitioner to appeal to the Goods and Services Tax Appellate Tribunal once it is established.
Delhi High Court permits Prince Diamond Jewellers to appeal an excess ITC demand, despite limitation, after the assessee claimed non-receipt of the show cause notice.
Delhi High Court directs GST registration cancellation for Sparkle Gold from February 1, 2023, setting aside retrospective cancellation to 2018 due to lack of notice.
The Andhra Pradesh High Court has ruled GST assessment orders lacking the Assessing Officer’s signature and a Document Identification Number (DIN) are invalid.
Delhi High Court dismisses MHJ Metaltechs’ plea against a ₹155 crore GST fraud demand, citing impact on exchequer and adherence to natural justice.
Calcutta High Court overturns Tribunal’s order for fresh VAT assessment in Jharna Saha case, ruling it’s time-barred due to original notice failure.
