Corporate Law : This article examines how natural justice focuses on the fairness of decision-making processes rather than the correctness of outc...
Income Tax : Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that ...
Goods and Services Tax : The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that aut...
Goods and Services Tax : The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to fol...
CA, CS, CMA : Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service inef...
Goods and Services Tax : The Court restrained coercive recovery proceedings after noting allegations that the adjudication order relied heavily on witness ...
Corporate Law : The Supreme Court quashed the removal of a Mathadhipati after finding that relied-upon documents were not properly supplied and th...
Goods and Services Tax : The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for pers...
Goods and Services Tax : The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication aft...
Goods and Services Tax : The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It...
The Court restrained coercive recovery proceedings after noting allegations that the adjudication order relied heavily on witness statements without permitting cross-examination. The ruling highlights the significance of procedural fairness in adjudication proceedings.
This article examines how natural justice focuses on the fairness of decision-making processes rather than the correctness of outcomes. It highlights the legal safeguards that protect individuals against arbitrary exercise of power.
The Supreme Court quashed the removal of a Mathadhipati after finding that relied-upon documents were not properly supplied and the enquiry process violated principles of natural justice. A fresh enquiry was ordered through an independent mechanism.
The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for personal hearing were ignored. The Court held that failure to consider the reply violated principles of natural justice.
The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication after granting an opportunity of hearing. The Court held that principles of natural justice must be followed even in GST appellate proceedings.
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outside section 2(14), capital gains and on-money additions could not survive.
Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that efficiency cannot override the right to a meaningful hearing.
The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that authorities must allow the full reply window before initiating adjudication.
The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
