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 Orissa High Court held that dismissal of a Section 34 challenge petition on maintainability grounds effectively amounts to refusal to set aside an arbitral award under Section 37. The Court restored the challenge petition for adjudication on merits.
The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pursued through statutory appeals. It ruled that neither lack of jurisdiction nor violation of natural justice was established to justify bypassing alternate remedies.
The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be entertained despite statutory appellate remedies. The Court linked the matter with a pending case involving similar jurisdictional and natural justice concerns.
The Rajasthan High Court held that refusal to hear the appeal on merits would cause grave prejudice where cancellation of GST registration impacted business continuity and livelihood. The Court exercised writ jurisdiction to condone the delay.
The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Section 73(1) of the AGST Act. The GST demand order was quashed for non-compliance with statutory procedure.
The Kerala High Court held that although the earlier communication was not a Section 74 notice, the subsequent GST DRC-01 notice prima facie met statutory requirements. The Court directed the taxpayer to pursue statutory appellate remedies.
The Punjab and Haryana High Court held that retrospective GST cancellation is invalid where the show cause notice does not specifically propose such action or disclose its basis.
The Madras High Court held that Section 6(2)(b) bars parallel GST proceedings on the same subject matter already examined by Central authorities and remanded the matter for overlap verification.
The High Court ruled that absence of the assessing officer’s signature renders GST assessment orders legally defective. It held that such defects cannot be cured under Sections 160 or 169 of the CGST Act.
The Andhra Pradesh High Court held that absence of a DIN number rendered the GST assessment order invalid. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
