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 granted conditional relief in a GST dispute involving a 133-day delay in filing appeal proceedings. Recovery action was stayed subject to deposit of 10% of the assessed tax amount.
Telangana High Court directed GST authorities to furnish supporting documents attached to the cancellation show cause notice after finding that the annexures were not supplied to the taxpayer. The Court held that the assessee must get a fair opportunity to respond before any adverse action is taken.
Both parties agreed that the dispute was governed by an earlier High Court order involving identical issues. Based on the consensus, the Court allowed the petitioner to seek rectification of the GST assessment order.
Telangana High Court directed the taxpayer to deposit 10% of the disputed tax demand and granted protection from coercive recovery action until disposal of the second appeal by the GST Appellate Tribunal. The Court clarified that no opinion was expressed on the merits of the dispute.
The judgment rejected the practice of assigning a nil arms length price merely because a taxpayer reported financial losses. The court emphasized that transfer pricing rules focus on pricing, not profitability.
The High Court held that GST on ocean freight under FOB contracts cannot be levied separately when the transaction has already suffered tax. The ruling extends the anti-double taxation principle beyond CIF contracts.
The Calcutta High Court dismissed a money recovery suit after finding that the lender failed to produce a valid licence under the Bengal Money Lenders Act, 1940. The Court held that Section 13 bars courts from granting decrees in favour of unlicensed money lenders.
High Court held that use of the word ‘shall’ in Section 129(3) does not by itself create mandatory consequences. Court emphasized that legislative intent, object, and consequences of non-compliance must be examined.
The Karnataka High Court held that once confiscation orders are passed under Section 130 of the CGST/KGST Act, the release mechanism under Section 129 no longer applies. The Court dismissed appeals seeking modification of interim release conditions for detained goods and vehicles.
The Delhi High Court set aside an assessment order after finding that the Assessing Officer failed to consider the assessee’s reply filed on the same date as the order. The Court held that this violated principles of natural justice.
