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 Gauhati High Court directed authorities to consider restoration of GST registration after the petitioner filed pending returns and cleared tax dues. The Court relied on earlier similar rulings involving cancellation for non-filing of returns.
The Court directed release of the refund amount deposited before it after finding that no interim order from the Appellate Tribunal restrained refund disbursal. The release was made subject to future appellate orders.
The Bombay High Court set aside a GST refund rejection order after finding that the adjudicating authority failed to provide proper reasons or consider the taxpayer’s submissions. The Court held that refund claims cannot be rejected through non-speaking orders passed without application of mind.
Gujarat High Court held that reassessment notices issued after scrutiny assessment were invalid because the Assessing Officer had already examined the Section 50C valuation issue during original proceedings. The Court ruled that reopening amounted to a mere change of opinion.
Telangana High Court dismissed the writ petition seeking action by the Income Tax Department against other partners of a firm over non-filing of returns. The Court held that inter se partnership disputes are private matters and do not create a statutory obligation on the Department.
The High Court disposed of the writ petition without expressing any opinion on the merits of the GST dispute. The petitioner was granted liberty to pursue the statutory appellate remedy against the Order-In-Original.
Telangana High Court set aside the order rejecting the taxpayer’s application for revocation of GST registration cancellation after finding that the rejection was solely due to non-filing of a reply to the show cause notice.
The Court invalidated the reassessment proceedings after finding the Section 148 notice to be barred by limitation. The ruling highlights that reassessment notices must strictly comply with statutory timelines.
Telangana High Court directed revenue authorities to process online applications filed through the Bhu Bharati portal for mutation and issuance of e-pattadar passbooks. The Court ordered authorities to decide the applications within 60 days after granting hearing to all concerned parties.
Telangana High Court held that grievances relating to multiple show cause notices and multiple assessment orders for the same tax period can be addressed through rectification under Section 161 of the TGST Act.
