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 a GST penalty order without a DIN was still valid because it contained a verifiable Reference Number (RFN) retrievable through the GST portal. The Court ruled that portal upload, email, and postal service satisfied statutory communication requirements.
The Court ruled that absence of quantified interest and penalty in a GST show cause notice does not by itself invalidate proceedings under the CGST Act. Taxpayers were directed to pursue the statutory appellate remedy instead.
Patna High Court held that denial of personal hearing after the taxpayer specifically requested it in writing violated Section 75(4) of the BGST Act and principles of natural justice.
Gujarat High Court observed that additions in bogus purchase cases should be confined to the income component embedded in such transactions rather than the entire purchase amount.
The Calcutta High Court held that reassessment notices for AY 2015-16 issued after the amended limitation period under Section 149 were without jurisdiction. The Court ruled that the extended ten-year period could not apply without material showing escaped income exceeding Rs. 50 lakh.
The Court ruled that consistency in tax litigation presupposes an informed and deliberate decision by authorities. Mere failure to raise an issue in one year due to oversight does not bar future appeals.
The Delhi High Court held that duty drawback accrues only upon passing of the order by the competent authority and not merely in the year of export.
The Bombay High Court held that a provisional attachment of a bank account under Section 83(2) of the CGST Act automatically ceases after one year. The Court directed de-freezing of the account, ruling that the attachment had lapsed by operation of law.
The Court held that shareholder resolutions seeking removal of directors under Section 284 are independent of Section 188 requirements relating to circulation of members’ resolutions.
The Delhi High Court upheld restraint on a company’s move to remove a director because the special notice only made vague allegations without disclosing particulars. The Court held that statutory rights under Section 169 require meaningful grounds and opportunity of representation.
