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...
Delhi High Court upholds addition for unpresented cheques as bogus credits in Harsha Associates case, emphasizing factual evidence in tax disputes.
Delhi High Court quashes Income Tax notice, ruling a pen drive with FY 2014-15 data cannot justify reassessment for AY 2019-20.
Guwahati High Court grants bail to Aniket Sovasaria, accused in a ₹6.12 crore GST input tax credit fraud, citing non-compliance with arrest procedures and existing judicial precedents.
Madras High Court sets aside an order rejecting Tvl. Kajah Enterprises’ GST rectification application, citing a lack of reasons and denial of a proper hearing, reinforcing natural justice principles.
Delhi High Court mandates GST officials to specify exact provisions violated in show cause notices, modifying retrospective cancellation for Rasi Innovation Pvt Ltd.
Delhi High Court halts ₹10.35 Cr GST demand on Competition Commission of India, citing precedent that regulatory bodies not engaged in business are exempt.
Delhi High Court sets aside special audit order against DHL Express India, citing lack of proper hearing. The ruling highlights judicial scrutiny of GST procedural adherence and ongoing Supreme Court challenges to notification validity.
Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed.
The Andhra Pradesh High Court has set aside a GST assessment order against Andhra Cotton Stores for the absence of a Document Identification Number (DIN), allowing fresh proceedings.
The Andhra Pradesh High Court has set aside a GST assessment order against K. L. R. Constructions due to the absence of the assessing officer’s signature, allowing fresh proceedings.
