High Courts
Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court
The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition...
CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court
The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A....
S. 138B Customs Act | Witness Statements Inadmissible Without Cross-Examination Unless Non-Availability Proven: Gujarat High Court
The Gujarat High Court has said that under Section 138B Customs Act, statements of witnesses given before a concerned officer, who are unavailable for cross-examination by the assessee, can be considered relevant only when the circumstances of unavailability are established, and a finding is given on the impossibility to secure their presence. The petitioner entity argued that the Central...
Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court
The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.Pre-SCN consultation was mandatory under Rule 142 (1A) of the Goods and Services Tax Rules, 2017. It prescribed that a proper officer shall, before service of notice to the person chargeable with...
Kerala High Court Applies Henderson Principle, Says Withholding Claims To Re-Litigate Later Is Abuse Of Process
The Kerala High Court has recently observed that when a party deliberately withholds certain claims or issues in one proceedings with the intention to raise them in a subsequent litigation disguised as a distinct or separate remedy or proceeding from the initial one, such subsequent litigation will fall under the 'Henderson Principle'.The Division Bench comprising Justice Anil K Narendran...
Negligence, Not Espionage : Bombay High Court Acquits Ex-BrahMos Engineer Of Charges For 'Cyber Terrorism', Leaking Info To Pakistan
The Bombay High Court (Nagpur Bench) on Monday set aside the life imprisonment sentence awarded to a former Senior System Engineer at BrahMos Aerospace, who had been accused of interacting with a Pakistan-operated fake LinkedIn account and installing certain malwares which gave external access to sensitive files. A bench of Justice Anil S Kilor and Justice Pravin S Patil, set...
Madras High Court Suggests Email & Courier Assistance For Those Whose Phones Are Stolen To Avoid Need To Approach Courts In-Person
In an innovative approach, the Madras High Court has suggested the Tamil Nadu State Legal Services Authority provide assistance to persons who have lost their cellphones or similar articles to get back the same without physically approaching the court. Justice Bharatha Chakravarthy was taking up a suo motu proceeding registered to implement the pilot project formulated by the Committee...
Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order
The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024)...
'Women, Children Go Missing; Nothing Is Done': Karnataka High Court Seeks 5-Year Data On Missing Persons
The Karnataka High Court on Wednesday directed the State government to place on record the statistics for the last five years from 2020 to 2025, as regards the number of missing complaints received and how many such complaints are acted upon and persons are traced.Justice Suraj Govindaraj observed “Nothing is happening in the missing persons case, we don't know, close the case. This is...
Calcutta High Court Sets Aside Single Bench Order Cancelling 32000 Teachers' Appointments In Recruitment Scam Case
The Calcutta High Court has set aside a single bench order which cancelled the appointment of around 32000 primary teachers in the cash-for-jobs TET-Recruitment scam case.A division bench of Justices Tapabrata Chakraborty and Reetobroto Kumar Mitra passed the order, setting aside a 2023 decision by Justice Abhijit Gangopadhyay, presently a BJP Lok Sabha member. "There must have been a...
Fundamental Right To Freedom Of Religion Can't Be Expanded To Affect Peaceful Atmosphere In Temple: Madras High Court
While granting relief to the Thengalai sect (Southern cult) to conduct the ceremonial worship at the Sri Devaraja Swamy temple in Kancheepuram, the Madras High Court recently observed that the fundamental right to freedom of religion cannot be expanded to affect the rights of the temple's office holders or to disturb the peaceful atmosphere of the temple. The bench of Justice R...
Delhi High Court Affirms Order Declining Cancellation Of 'HP' Mark Opposed By 'HP+' Screw Manufacturer
The Delhi High Court has dismissed an appeal by Ganraj Enterprises, a Maharashtra-based screw manufacturer that uses the mark “HP+”, against a 2022 order of the Registrar of Trade Marks refusing to cancel Land Mark Crafts Ltd.'s registration for the mark “HP” for identical goods. Justice Manmeet Pritam Singh Arora, delivering the judgment on December 2, 2025, upheld the...