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 upholds reversal of ITC in Vijay Impex case, finds no violation of natural justice despite petitioner’s compliance with Circular No. 183.
Rajasthan High Court dismisses Tanushree Logistics’ writ petitions challenging GST assessment orders, emphasizing the need to pursue statutory appeal under Section 107.
Delhi High Court overturns GST order under Section 73(9) for failing to provide adequate reasons. The case is remanded for fresh consideration.
Orissa High Court rules in favor of Krishna Motors, overturning an ex parte tax assessment order. Fresh hearing ordered due to failure in serving notice.
Gujarat HC quashes VAT order and penalty notice against Malani Construction. The court demands detailed reasoning in the fresh order for fair assessment.
Karnataka HC remands ex-parte order and recovery proceedings in Breakbounce India Pvt Ltd case, granting a new opportunity for adjudication under GST.
Karnataka HC sets aside GST order for Principle Mahendra Pvt Ltd due to lack of personal hearing; directs reconsideration under Section 75(4) of CGST Act.
Karnataka HC sets aside GST order against Bangalore Golf Club, citing lack of fair hearing under KGST Act; case remanded for fresh consideration.
Madras High Court remands assessment order against AMZ International for reconsideration due to breach of natural justice and lack of personal hearing.
Andhra Pradesh HC quashes GST demand order in Form GST DRC-07 due to non-adherence to 30-day response period prescribed under Section 61 of CGST Act 2017
