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.
CA, CS, CMA : Key tax & legal updates from 3rd-9th Mar 2025: Income tax exemptions, GST rulings, RBI liquidity measures, IBC cases, and Supreme ...
Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...
Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...
Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...
Corporate Law : Kerala High Court quashes order restricting a woman's liberty, stating participation in protests is not sufficient reason to curta...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Goods and Services Tax : The Calcutta High Court stayed coercive action against R.K. Enterprise, citing Section 6(2)(b) of the CGST/WBGST Act, prohibiting ...
Corporate Law : Calcutta High Court held that gratuity doesn’t form part of liquidation estate. Hence, entire dues of workers would not come und...
Service Tax : Delhi High Court held that in view of Section 35L of the Central Excise Tax as the question of law involved is regarding the taxab...
Income Tax : Delhi High Court held that Section 153C as application at relevant time didn’t contemplate two tier recordal of satisfaction. Th...
Income Tax : Bombay High Court held that reassessment proceeding u/s. 148 initiated against non-existing company is not sustainable in law in a...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
CIT Vs Sikhya ‘O’ Anusandhan (Orissa High Court) Court in the first round of litigation accepted the legal position that without there being a valid search warrant authorizing the search in the premises of the Assessee under Section 132 of the Act, the question of initiating proceedings under Section 153A of the Act did not […]
Telangana High Court granted two months time for submission of reply to the show cause notice. Further, stated that extended period of two months will be excluded for the purpose of computing period of 180 days under Section 5(3) of the Prevention of Money Laundering Act, 2002.
It is observed that vide impugned order passed by Additional Commissioner (Appeal), the appeal of the petitioner against the order passed by Assistant Commissioner of State Taxes under Section 74 of BGST Act, 2017; and summary of order in Form GST DRC-07 has been rejected without considering the points taken by the petitioner in gross violation of principles of natural justice.
Appellants to file a representation before assessing officer and explaining as to why two PAN numbers were obtained by appellants / assessee.
HC find that authorities not to have adjudicated matter on attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if proceedings were ex parte in nature.
Not only GST registration cancellation order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.
HC issues notice on the challenge to the vires of Rule 118 being contrary to section 142(11)(c) of the CGST Act. The petitioner contends no such condition in the statute. The transitional provision is for smooth transition into the new taxation regime and intends to avoid double taxation.
Provident Housing Limited Vs Karnataka Real Estate Regulatory Authority (Karnataka High Court) Brief Facts of the Case: The petitioner is engaged in the business of real estate development. On receiving respondent’s request to allot an apartment in the project, the petitioner entered into an agreement for sale and Construction with Respondent on 10/09/14. The proposed […]
Orissa High Court held that Court does not consider it expedient to go beyond what is stated in Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603 for the purpose of ascertaining quantum of refund in case of zero-rated supplies as prescribed under Rule 89(4) of the GST Rules .
Gujarat High Court held that when AO has reason to believe and have prima facie material for commencement of re-assessment proceedings, sufficiency/ correctness of the material is not a thing to be considered. Reopening justified.
