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...
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
Orissa HC rules that rectification applications under Section 161 of CGST Act must be considered within prescribed time. Hearing required if adverse impact on assessee.
Calcutta HC sets aside appellate authority tax order due to lack of reasons, remands Shree Shyam Dealcom case for re-adjudication, citing breach of natural justice.
Madras High Court sets aside GST attachment order for Tvl. Fashion Square, citing lack of proper notice and personal hearing. Case remanded for reconsideration.
Madras High Court mandates reassessment, emphasizing the need for a fair hearing for taxpayers. The case underscores the importance of providing opportunities to contest tax demands.
Madras High Court sets aside a tax assessment order against Haarine Associates, citing lack of opportunity for personal hearing and orders reconsideration.
Madras HC quashes GST order against Tvl. Zen Machine Tools for lack of personal hearing. Case remanded for reconsideration, bank account attachment lifted.
Madras HC quashes GST order for Tvl. Zen Machine Tools due to lack of a hearing, remands case for fresh consideration. Bank account attachment lifted.
Patna HC quashes re-assessment order against liquidated company, emphasizing the Liquidator’s right to be heard under the IBC. Re-assessment to proceed with Liquidator’s participation.
This petition under Article 226 of the Constitution of India assails the Assessment Order dated 27 March, 2024 passed by Respondent No.2 under the provisions of Section 144 read with Section 144B of the Income Tax Act, 1961.
