Goods and Services Tax : Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-nego...
Income Tax : An analysis of Section 142 of the Income-tax Act, 1961, detailing the powers of the Assessing Officer, statutory limitations, and ...
Goods and Services Tax : A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and i...
Goods and Services Tax : Andhra Pradesh High Court rules demand order issued before reply period expiry violates natural justice. Case highlights procedura...
Goods and Services Tax : Madras High Court mandates reassessment, emphasizing the need for a fair hearing for taxpayers. The case underscores the importanc...
Income Tax : The Tribunal upheld the CIT(A)’s exercise of newly amended powers under Section 251(1)(a) to set aside an ex-parte order passed ...
Income Tax : The Tribunal remanded the case for de novo assessment to verify the reporting of cash deposits made during demonetisation under th...
Income Tax : ITAT directs the Assessing Officer to freshly adjudicate the tax case of Meenaz Anjum Dayatar to allow her to claim cost of acquis...
Custom Duty : Bombay High Court sets aside a CESTAT order due to a two-year delay between the decision date and pronouncement date. The ruling r...
Income Tax : The Kerala High Court restored an income tax appeal for 'Sea Castle An Ayurvedic and Leisure Hotel,' which had been dismissed by t...
The Tribunal upheld the CIT(A)’s exercise of newly amended powers under Section 251(1)(a) to set aside an ex-parte order passed under Section 144. Since the assessee was denied due opportunity, the matter was remanded for reassessment. The ruling clarifies that appellate authorities can now direct fresh assessments where procedural fairness was lacking.
The Tribunal remanded the case for de novo assessment to verify the reporting of cash deposits made during demonetisation under the assessee’s second PAN, citing a lack of proper opportunity for hearing.
ITAT directs the Assessing Officer to freshly adjudicate the tax case of Meenaz Anjum Dayatar to allow her to claim cost of acquisition and indexation against the sale of a crore property, which was incorrectly taxed as unexplained income under Section 68.
Bombay High Court sets aside a CESTAT order due to a two-year delay between the decision date and pronouncement date. The ruling relies on principles of natural justice and the Supreme Court precedent in Whirlpool Corporation to allow the writ petition.
The Kerala High Court restored an income tax appeal for ‘Sea Castle An Ayurvedic and Leisure Hotel,’ which had been dismissed by the Tribunal due to a 588-day delay. The court noted the initial Assessing Officer’s (AO) order lacked a hearing opportunity for the assessee, violating natural justice.
Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-negotiable right of natural justice.
Dismissing the plea of unawareness of portal notices, the Delhi High Court upheld that assessees must regularly check the GST portal. Yet, to uphold natural justice, it remanded the matter for reconsideration since no reply or personal hearing was granted.
The Calcutta High Court, in the case of Khokan Motors Works (P.) Ltd Vs Senior Joint Commissioner of State Tax, set aside a tax demand of Rs. 40,37,877/- by the State Tax authorities.
ITAT Indore remands assessment orders for AYs 2013-14 to 2018-19 to the AO for de novo consideration, finding that non-compliance during proceedings occurred due to the COVID-19 pandemic and an inoperative email ID, violating natural justice.
Karnataka High Court rules in favor of JSW Steel, stating the denial of a cross-examination opportunity for third-party witnesses in a GST adjudication violates natural justice principles.
