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 Court ruled that assessment proceedings cannot continue in the name of a deceased proprietor. Fresh notices, if any, must be issued to the legal heirs in accordance with law.
The Calcutta High Court refused to entertain the Income Tax Department’s appeal after finding that the Revenue failed to identify any applicable exceptional clause to bypass the low tax effect limit.
The Orissa High Court directed GST authorities to withdraw bank attachment notices after the taxpayer undertook to pay admitted GST dues in installments. The Court ordered phased payment of the outstanding amount subject to strict timelines.
The Court permitted the petitioner to produce a clearer bill of lading in support of its IGST refund claim on ocean freight. The appellate authority was directed to reconsider the appeal on merits.
The Allahabad High Court set aside appellate orders dismissing GST appeals as time-barred after holding that the Revenue failed to establish actual communication of orders. The Court ruled that limitation must be computed from the date of effective communication disclosed by the assessee unless rebutted with evidence.
The Delhi High Court held that the Income Tax Department was liable to compensate an assessee for delayed release of seized KVPs and IVPs after settlement dues were paid. The Court awarded interest for the delay period and additional simple interest for continued non-payment.
The Calcutta High Court dismissed a writ petition challenging a consolidated GST show cause notice for multiple financial years, holding that the taxpayer had an effective appellate remedy under Section 107 of the CGST Act. The Court kept all issues relating to limitation and jurisdiction open for the appellate authority.
The Calcutta High Court held that Income Tax Returns filed prior to the victim’s death could not be viewed with suspicion while assessing compensation. The Court enhanced compensation after reducing personal expense deduction from 50% to one-third.
The Calcutta High Court held that proceedings based on Rule 96(10) of the CGST Rules could not continue after the provision was omitted without any saving clause. The Court quashed the GST refund demand order passed after deletion of the rule.
The Court ruled that tax authorities could not rely on COVID-related extension of limitation granted by the Supreme Court to justify delayed revision proceedings. The impugned GST revision order was therefore declared time-barred.
