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...
Telangana High Court held that payment of outstanding GST dues during adjudication does not exempt a taxpayer from mandatory pre-deposit for filing an appeal. The Court clarified that penalty disputes must be decided by the appellate authority on merits.
Telangana High Court held that taxpayers cannot seek exemption from mandatory GST appellate pre-deposit merely because the disputed tax amount was already paid during adjudication.
The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not conducted in at least 262 custodial death cases. The Court held that executive inquiries could not substitute judicial inquiries in such matters.
The Bombay High Court held that the search authorisation under Section 132 was invalid because the satisfaction note lacked relevant material and failed to establish a genuine reason to believe. The Court quashed the search and all consequential proceedings.
The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. The Court directed refund of Rs.3 crore with interest if delayed.
The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business operations would adversely affect tax recovery. Restoration was made subject to filing pending returns and payment of dues.
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Court noted that the offence was triable by a Magistrate and the petitioner had already spent about six months in custody.
Gujarat High Court held that reassessment proceedings based on loose papers referring to non-agricultural land could not justify reopening where assessee had sold agricultural land. Court ruled that alleged escapement of income was based only on hypothesis and conjecture.
The Calcutta High Court held that municipal tax receipts, khajna receipts, and records of rights were sufficient to establish better title in an eviction suit against licensees. The appeal was dismissed as the defendants failed to prove ownership or tenancy rights.
Court held that amended gratuity rules effective from July 2013 governed all employees uniformly and prevailed over inconsistent provisions in the HR manual. The appeal seeking enhanced gratuity was dismissed.
