Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
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...
Income Tax : The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated ...
Income Tax : The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions befor...
Income Tax : Gujarat HC quashed the reassessment proceedings after holding that ignoring the assessee's adjournment request violated natural ju...
Income Tax : ITAT remanded the matter after holding that the CIT(A) passed a non-speaking order without giving reasons or properly considering ...
Income Tax : The High Court found that the appellate authority had failed to act on the Tribunal's direction requiring a speaking order for Ass...
Bombay HC ruled on Anandkumar Dhanraj Rathod’s tax case, addressing natural justice claims and directing him to appeal the assessment order under IT Act.
ITAT Mumbai sets aside CIT(A) order in Alps Construction’s case, citing lack of effective hearing, and remands the matter for fresh consideration.
ITAT Ahmedabad restores Sharvashram Jagruti Sansthan Trust’s case for re-evaluation by CIT (Exemption), citing natural justice and insufficient hearing opportunities.
Allahabad High Court sets aside GST order due to denial of personal hearing, emphasizing the principles of natural justice and proper adjudication processes.
Kerala High Court quashes ₹9.4 crore GST penalty for denying cross-examination, emphasizing natural justice. Case highlights procedural lapses under GST law.
Andhra Pradesh High Court rules demand order issued before reply period expiry violates natural justice. Case highlights procedural fairness in GST cases.
Bombay High Court sets aside refund rejection due to lack of hearing, citing Rule 92(3) of CGST Rules and principles of natural justice. Case remanded for review.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
Supreme Court in Singrauli Super Thermal Power Station case stresses the need for natural justice and disclosure of expert reports in NGT proceedings.
Supreme Court’s judgment in Madhyamam Broadcasting v. Union of India emphasizes procedural fairness under Articles 14, 19, and 21 as core to natural justice principles.
