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 Rajasthan High Court held that the 90-day period prescribed under Section 101(2) for deciding GST advance ruling appeals is directory and does not cause automatic lapse of proceedings. The Court allowed departmental appeals to proceed on merits.
The Madras High Court permitted the taxpayer to pursue the statutory appeal despite the assessment and rectification orders. The relief was granted subject to an additional pre-deposit and compliance with specified conditions.
The High Court set aside the tax demand after finding that refunds had been granted and appellate relief accepted on the same facts for other periods. The key takeaway is that inconsistent treatment without distinction in facts or law cannot be sustained.
The High Court held that a show cause notice could not survive when a binding Advance Ruling on the same issue had neither been challenged nor declared void. The notice was therefore quashed as lacking legal foundation.
The assessee argued that payment of advance tax demonstrated absence of concealment. The High Court held that a subsequent conscious claim of exemption and refund amounted to furnishing inaccurate particulars, attracting penalty.
The High Court held that service of notices through the registered e-mail address and mobile number satisfied statutory requirements. The assessee’s failure to update contact details or participate in proceedings could not invalidate the assessment.
The Gujarat High Court held that assignment of leasehold rights in a GIDC plot constitutes transfer of benefits arising from immovable property and not a supply of service. Consequently, the GST demand under Section 74 was set aside.
The Bombay High Court set aside a penalty order under Section 271-D after finding that the controversy was squarely covered by its earlier decisions. The Court followed established precedents and allowed the writ petition.
The petitioner challenged GST assessment orders alleging procedural and natural justice violations. The High Court held that no exceptional circumstances were established to bypass the appellate remedy under Section 107. Consequently, the writ petitions were dismissed as not maintainable.
The Rajasthan High Court declined to entertain a challenge to a GST show cause notice and adjudication order because an appeal remedy was available under Section 107 of the CGST Act. The Court allowed the petitioner to raise all legal and factual grounds before the appellate authority.
