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...
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.
Madras High Court sets aside property tax order citing violation of natural justice and non-compliance with Tamil Nadu Government Order on tax increase factors.
Calcutta High Court quashes assessment order due to procedural lapses and improper service of notices, emphasizing compliance with Section 282 of the Income Tax Act.
ITAT Ahmedabad remands case to CIT(E) for fresh hearing, citing lack of natural justice in ex-parte order on Masani Meldi Sadhana Foundation’s registration appeal.
Telangana HC set aside an order against Ola Fleet, citing natural justice. The court found the petitioner’s reply was ignored despite submission proof.
Delhi HC allows a second chance for SS Enterprises to contest GST registration cancellation after natural justice violation in the initial process.
Bombay HC quashes GST order blocking Bhansali Industries’ credit ledger. Case remanded for fresh adjudication with proper reasoning and a fair hearing.
Madras HC dismissed M. S. Mohamed Siddique’s writ petition, upholding tax assessment without personal hearing due to failure to request one.
Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.
Delhi High Court restores GST registration appeal for Alufab Ores Pvt Ltd due to improper SCN and missed hearings, granting another chance to contest the cancellation.
