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 Karnataka High Court held that blocking of Electronic Credit Ledger under Rule 86A without granting a prior hearing violated principles of natural justice and caused serious civil consequences.
The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST portal. The matter was remanded for reconsideration under the proviso to Rule 108 of the CGST Rules.
Applying Exception 2 to Section 375 IPC, Rajasthan HC ruled that no rape offence could be made out against a legally wedded husband where wife was an adult. Court therefore quashed the FIR and all consequential proceedings.
The Allahabad High Court observed that throwing non-vegetarian food waste into the River Ganga could hurt the religious sentiments of the Hindu community. However, the Court granted bail after finding that the accused had expressed regret and the investigation would continue unaffected.
The Madhya Pradesh High Court ruled that the Bhojshala-Kamal Maula complex is a protected Hindu temple dedicated to Goddess Vagdevi after relying on ASI survey findings and historical evidence. The Court quashed the 2003 ASI arrangement permitting namaz and restricted worship rights exclusively in favour of Hindus.
Calcutta High Court held that failure to investigate allocation of common head office expenses to eligible units rendered assessment erroneous and prejudicial to Revenue interests.
Delhi HC held that proviso to Section 45 of PMLA grants discretionary relief to women accused and stringent twin bail conditions would not ordinarily apply unless exceptional circumstances exist.
Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violated statutory requirements. The Court restored the matter and granted the taxpayer fresh opportunity to respond.
The Madras High Court quashed prosecution under Sections 276CC and 278B after finding that the petitioner had resigned as director before the relevant assessment year. The Court relied on Form No.32 filed with the Registrar of Companies.
Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab initio. The Court quashed the demand order passed in the name of the amalgamating entity.
