All High Courts
S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court
The Gujarat High Court has reiterated that reopening of income tax assessment under Section 148 of Income Tax Act based on mere change of opinion without concrete material is not justified, when the return has been threadbare examined during initial assessment and approved without failure of disclosure.It noted that as per the AO's own findings he was unsure about the actual escaped income...
Sabarimala Overcrowding: Kerala High Court Extends Order Restricting Pilgrims' Entry Only With Valid Passes At Allotted Time Slots
The Kerala High Court on Wednesday (December 03) ordered that status quo shall be maintained so as to ensure compliance with its November 27 directions regarding entry to Sabarimala temple only with valid passes and strict adherence to permitted date/time slots.The Division Bench comprising Justice Raja Vijaraghavan V. and Justice K.V. Jayakumar, after considering the submissions made before...
Finding Temple Authorities Failed To Comply, Madras High Court Permits Devotees To Light Lamp At Stone Pillar In Thiruparakundram Hills
After noting that its earlier order, permitting the lighting of lamps (Karthigai deepam) at the Deepathoon (stone lamp pillar) atop the Thiruparakundram hills was not complied with by the management of Arulmighu Subramaniya Swamy Temple, the Madras High Court today permitted devotees to go to the hill and light the deepam themselves. Justice GR Swaminathan made the direction in...
Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order
The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory...
Bombay High Court Rejects Kailash Masala's Appeal Against Denial of Interim Relief in 'Mahalaxmi' Trademark Case
The Bombay High Court at Aurangabad has dismissed an appeal by Kailash Masala Industries, which had challenged a trial court's refusal to grant the company interim protection in its trademark and passing-off suit against Organic Khandeshi Food Products over the trademark 'Mahalaxmi' for its Masala Products. A single bench of Justice Shailesh P Brahme, in an order dated November 26, 2025, said...
Delhi High Court Seeks Centre's Stand On Plea Alleging Arbitrariness In Appointment Of Panel Counsel Before Supreme Court
A petition has been filed before the Delhi High Court alleging arbitrariness and unfairness in the appointment of lawyers as Union Government's panel counsel before the Supreme Court.Moved by First-Generation Lawyers Association (FGLA), the plea seeks quashing of the empanelment list published on November 21, alleging that it includes names of lawyers who are ineligible for...
Youtuber's Disparaging Claims About Product Can Restrict Company's Freedom Of Trade: Madras High Court
The Madras High Court recently granted interim relief to a water purifier company by restraining a YouTuber from making videos containing disparaging and defamatory statements about the company's product. Justice N Senthilkumar observed that the false statements made by the YouTuber would put an unreasonable restriction on the freedom of trade guaranteed to the company under...
Delhi High Court Suggests Litigant To Approach Supreme Court For Air Quality Measures, Cites Pending Matters
The Delhi High Court on Wednesday advised a litigant to approach the Supreme Court for seeking urgent measures to control and reduce the air pollution levels and Air Quality Index (AQI) in the national capital.A division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela noted that the Apex Court has been monitoring the issue pertaining to the air quality...
Rajasthan High Court Fines Advocate Who Skipped Final Hearing Without Seeking Adjournment To Attend Another Case
The Rajasthan High Court has imposed a cost of Rs. 25,000 on an advocate who failed to appear when the matter was listed for final hearing, without submitting any adjournment application, on account of attending another matter in Jodhpur.The bench of Justice Ashok Kumar Jain opined that despite knowing the fact in advance that the matter was listed for final hearing, no application...
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...
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...