Madras HC remands 2018-2019 assessment order, ruling insufficient time given to respond to Rs. 9.5 crore unexplained income show cause notice under Section 69A.
Delhi HC sets aside GST cancellation order for lack of detailed reasons in SCN, stressing the importance of clear grounds for adverse actions under GST regulations.
Madras High Court rules that income tax orders issued without granting a requested personal hearing violate natural justice and are deemed invalid.
ITAT Ahmedabad overturns ex parte order against Takshashila Realties Pvt Ltd due to non-receipt of notices, remands case for fresh consideration.
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
ITAT remands Ganpat Vidhyanagar Uma Parivar Trust’s case to JAO for reconsideration after CIT(E) condones delay in filing Forms 10B and 9A.
Delhi High Court rules against retroactive GST registration cancellation for periods with filed returns, limiting cancellation to post-death periods of the taxpayer.
Calcutta High Court ruled that failure to provide a personal hearing under Section 75(4) of the CGST Act invalidates the order, remanding the case for re-adjudication.
The ITAT Jaipur ruled in ACIT vs Naresh Jain, addressing Section 115BBE, unexplained income, and the benefit of telescoping in tax assessments.
GST levy issue due to turnover mismatch between Form 26AS and GSTR 3B; case remanded for violating natural justice by denying an opportunity of hearing.