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 Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and impermissible in law. It quashed the notice while permitting fresh proceedings for each financial year separately.
The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the CGST Act. It directed consideration of the taxpayer’s representation and separate year-wise proceedings.
Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings in accordance with law.
The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of hearing. It held that procedural fairness cannot be sacrificed even where an appellate remedy exists.
Calcutta High Court quashed the assessment, demand and penalty proceedings after holding that the assessee was denied a meaningful opportunity of hearing.
Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement were left for trial.
Bombay HC held that pendency of a writ petition does not prevent authorities from undertaking provisional assessment of imports after DGTR’s final recommendation.
Tripura High Court acquitted the accused after finding the complainant failed to prove financial capacity and valid statutory notice under Section 138 NI Act.
The Chhattisgarh High Court declined to direct the Income Tax Department to investigate alleged tax evasion after noting that the Tax Evasion Petition had already been rejected as barred by limitation. It held that no writ of mandamus could be issued on the facts of the case.
Bombay High Court held the assessment was non est as no mandatory draft assessment order was issued under Section 144B.
