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...
CGST Vs. Sanyam Mittal (Patiala House Court) On behalf of the department, It is submitted that accused availed fraudulent ITC of Rs. 12.82,05,579/- from various bogus firms and he accepted his fraud in his statement under section 70 of CGST Act on 06.03.2020 and also on 08.09.2020 where he confirmed that he purchased goodsless invoices […]
Neeraj Ramkumar Tiwari Vs State Of Gujarat (Gujarat High Court) On 03.09.2020, the petitioner filed Criminal Misc.Application No.12831 of 2020 for bail under Section 439. However, pending the bail application, statutory period of 60 days for registering the complaint under the provisions of the GST Act had expired and therefore, on 28.09.2020, the petitioner preferred […]
Nirupaben Manilal Thakkar Vs State of Gujarat (Gujarat High Court) The principal argument of Mr. Trivedi is that, the respondents could not have invoked Section 57 of the Gujarat Value Added Tax Act, 2003 (for short “GVAT Act, 2003”) for the purpose of recovering the dues of the deceased dealer as the immovable property sought […]
Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh) The Counsel for the petitioner submits that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically as he has to file the order copies and other relevant documents along with the […]
Purshottambhai Bachubhai Pitroda Vs DCIT (Gujarat high court) Thus, on receipt of the reasons, the noticee is entitled to file his objections and the Assessing Officer, in turn, is obliged to dispose of the objections by passing a speaking order. Though the Assessing Officer had an opportunity at the stage of dealing with the objections […]
CIT Vs Shriram Ownership Trust (Madras High Court) As per the Deed of Trust and the Supplemental Deed, the trust is created to benefit the members of owner group and the senior leader group of Shriram Group who are identified as beneficiaries as per the scheme laid out in the Trust Deed. The method of […]
Pentacle Plant Machineries Pvt. Ltd. Vs Office of GST Council And Ors. (Madras High Court) The petitioner seeks a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. […]
New India Civil Erectors Private Limited Vs Union of India (Bombay High Court) A careful reading of the query and the answer given thereto would make it clear that if an enquiry or investigation or audit was initiated on or before 30.06.2019 then such a person would not be eligible to make a declaration under […]
In present facts of the case, it was observed by Hon’ble High Court that Section 132(6) of CGST Act, would be required only after the conclusion of the investigation and at the stage of presentation of charge-sheet/final report under Section 173 Cr.P.C.
Virendra Khanna Vs State of Karnataka (Karnataka High Court) In this case Karnataka High COurt answered following Questions- 1. Can a direction be issued to an accused to furnish the password, passcode or Biometrics in order to open the smartphone and/or email account? 2. Can a Court issue a suo moto order to the accused […]
