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 Bombay High Court held that transportation services in CIF imports form part of a composite supply and cannot be taxed separately under GST. The Court relied on the Supreme Court ruling in Mohit Minerals to quash the demand.
The Madras High Court held that the option under Section 36(1)(vii-a) of the Income Tax Act belongs exclusively to the assessee and cannot be substituted by the Assessing Officer. The Court directed recomputation of taxable income after rejecting the Department’s restrictive interpretation.
The Karnataka High Court directed release of goods and conveyance after noting that the petitioner had already complied with the appellate authority’s order imposing 200% tax penalty under Section 129(1)(a). The Court required an indemnity bond pending conclusion of revisional proceedings.
Kerala High Court held that interception of a vehicle travelling in the opposite direction of its declared destination constituted a strong prima facie circumstance supporting GST detention proceedings. The writ petition challenging the detention was dismissed.
The Andhra Pradesh High Court held that TTD qualifies as both a Governmental Authority and Governmental Entity under GST notifications. Assessment and appellate orders denying concessional GST benefits were set aside and remanded for fresh consideration.
The Punjab and Haryana High Court set aside retrospective cancellation of GST registration because the taxpayer was not informed through a show cause notice that such retrospective action was proposed. The Court held that authorities must clearly disclose the grounds and basis for proposed cancellation.
The Gujarat High Court held that arrest under Section 69 of the CGST Act was valid as the petitioner had been supplied with the “reasons to believe” and grounds of arrest. The Court ruled that verbatim signed copies were not mandatory.
Patna High Court ruled that recovered GST amounts should be returned to the taxpayer after withdrawal of the assessment order. The dispute related to tax demand issued through Form GST DRC-07.
The Gauhati High Court held that the petitioner could pursue all grounds before the GST Appellate Tribunal under Section 112 of the CGST Act. Since the statutory remedy remained available, the writ petition was not entertained.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
