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 Calcutta High Court held that goods detained during transit must be released once the consignor complies with the penalty requirement under Section 129(1)(a) of the CGST Act. The Court ruled that disputed ownership alone cannot justify continued detention without supporting material.
The Madras High Court held that a GST assessment order issued after the death of the proprietor was a nullity. The department was permitted to initiate fresh proceedings against the legal heirs in accordance with law.
The Madras High Court set aside GST orders reversing ITC claims after noting the retrospective amendment extending the deadline for availing credit up to 30.11.2021. The Court held that claims falling within the amended timeline could not be denied on limitation grounds.
Delhi High Court held that even if the father may not qualify as a Class-I heir under succession law, he can still fall within the broader definition of legal representative for tax proceedings.
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing violated principles of natural justice. The cancellation and revocation rejection orders were quashed and remanded for fresh adjudication.
The Karnataka High Court held that the three-month period for filing a waiver application under Section 128A was directory and not mandatory. The Court quashed rejection of the waiver application that had been dismissed solely on the ground of delay.
The Court held that an advocate filing GST appeals and adopting a legal interpretation on behalf of a client cannot be prosecuted for conspiracy merely for performing professional duties.
The Andhra Pradesh High Court quashed assessment orders after finding that the Assessing Officer failed to disclose the basis for fixing a 94.5% oil yield benchmark. The Court held that non-supply of relied-upon material violated principles of natural justice.
The Madhya Pradesh High Court held that a writ petition was not maintainable where the assessee failed to file a timely statutory appeal and did not comply with the mandatory GST pre-deposit requirement. The Court also noted that notices uploaded on the GST portal could not be ignored.
Karnataka High Court held that GST proceedings initiated for FY 2021-22 were without jurisdiction because the Joint Commissioner lacked valid authority to assign proceedings beyond the permitted period.
