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...
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
Madras High Court remands case of Sakthi Industries Vs Deputy State Tax Officer-I, citing breach of natural justice. Petitioner allowed to remit 10% of disputed tax demand and provide additional reply.
Read the detailed analysis of Coonoor Sri Thanthi Mariamman Kerala Seva Sangam vs Assessment Unit judgment by Madras High Court. Learn why the court overturned the assessment order due to a breach of natural justice.
Petitioner admits non-filing of GST returns due to accountant’s illness. Ignored notice citing format, so can’t claim natural justice violation.
Allahabad High Court quashes GST order due to lack of hearing, directs de novo assessment for New Makhan Bhog under Section 74 of the UP GST Act.
The Delhi High Court ruled that the taxpayer’s reply in the case against Future Generali India Insurance Company cannot be dismissed without proper justification.
Madras HC rules that personal hearing is mandatory even if Assessee didn’t check GST portal post cancellation. Key case details inside.
Madras High Court quashes GST orders on Rs. 45L pre-deposit, addressing 15 discrepancies, despite no time extension granted. Detailed analysis and implications.
Madras High Court sets aside the State Tax Officer’s order rejecting Elite Natural’s excess GST ITC claim due to lack of proper reasoning. Case remanded for reconsideration.
Analysis of Allahabad HC judgment on consecutive hearing dates violation under Central Excise Act. Learn the implications and legal insights.
