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 : Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-nego...
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...
Income Tax : The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outs...
Goods and Services Tax : The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set as...
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.
Allahabad High Court quashes GST adjudication and appellate orders where personal hearing coincided with the notice submission date, mandating fresh hearing for procedural fairness.
The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to follow Section 75(4) violates natural justice and renders the order unsustainable.
Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service ineffective under natural justice principles.
