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 : Bombay HC criticizes Pune Police for copying FIR from private complaint, highlighting legal implications and citizen harassment is...
Corporate Law : Allahabad HC asserts that Section 498A IPC is often misused against entire families to exert pressure. Employment prospects should...
Corporate Law : The Orissa High Court ruled that voter ID alone is not reliable for determining age in insurance claims, directing LIC to reassess...
Corporate Law : Delhi High Court recent judgment highlights the alarming misuse of the POCSO Act, where cases are filed due to family objections t...
Corporate Law : J&K&L High Court quashes money laundering case against Farooq Abdullah, citing absence of a scheduled offence under the Prevention...
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 ...
Custom Duty : Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supr...
Goods and Services Tax : Calcutta HC orders fresh adjudication in Swadhin Bose vs. CGST case due to improper consideration of the appellant’s response an...
Goods and Services Tax : Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration....
Income Tax : Rajasthan HC dismisses writ against Section 153C notice post-assessment, advising the petitioner to pursue statutory remedies inst...
Income Tax : Bombay High Court held that amount paid towards community services and social welfare under Memorandum of Settlement under the Ind...
Goods and Services Tax : Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana...
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...
Corporate Law : Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific or...
Income Tax : Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st Decemb...
Gurcharan Singh Vs Ministry of Finance (Delhi High Court) 1. It is pleaded to extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST. 2. That tax is an exaction by the State is well known. That its levy and […]
SAMS Facilities Management Private Limited Vs National Faceless Assessment Centre & Anr (Delhi High Court) The petitioner claims that the impugned assessment order was passed without passing a draft assessment order and the variation made in the declared income was carried out without issuance of a show cause notice. In other words, the contention is […]
Disputes between the partners of a chartered accountants firm are not governed by the Chartered Accountants Act but by the Indian Partnership Act – High Court of Kerala
M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court) Section 16(2)(c) of CGST Act, 2017 provides Input Tax Credit should be allowed to the recipient only when supplier has discharged the Output Liability through utilization of input tax credit admissible in respect of the said supply or by cash […]
Genuine Buyer can take the benefit from the above case if the facts of the case are the same. Further such type of action by the department against theGenuine buyer will not be justified. The seller should be punished first for his wrong deeds.
We are of the view that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST.
SAS Fininvest LLP Vs National-Assessment Centre Income Tax Department New Delhi (Delhi High Court) DELHI HIGH COURT admitted writ petition on account of not giving proper show cause notice (SCN) with material prior to passing of assessment order against NFAC. Also first time honourable court took cognizance of board instructions cited by us and reproduced […]
1. As per Article 226(1) of the Constitution, High Courts have territorial jurisdiction to issue writs to any person including government and the judgments and orders passed by them operate within such territorial limits. Article 226(2) provides that even if the seat of the government or authority is not within the territory in which jurisdiction […]
In Bhagwan Sahay Gupta Vs. Union of India, O/o Sr. Intelligence Officer, GST Intelligence Directorate, Jaipur Region Unit, Jaipur through an order dated: 04.05.2021, a bail application filed by a chartered accountant is allowed by the Hon’ble High Court of Rajastan, taking note of the fact that he has remained in custody for a long period and that petitioner is also having a child and also considering the contentions put forth by counsel for the petitioner, subject to certain conditions.
This is a petition seeking various reliefs in terms of extensions for filing compliances under various Acts, including the Income Tax Act, 1961, the Goods and Services Tax Act, 2017, the Employees Provident Fund & Miscellaneous Provisions Act, 1952, the Employees State Insurance Act, 1948 and other Labour Laws, owing to the second wave of the Covid-19 pandemic. It is also prayed that a waiver ought to be granted in respect of interest and other penalties for delay in filing returns and other compliances.
