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 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.
Andhra Pradesh High Court rules that tax reports can be upheld without cross-examination if principles of natural justice are followed. Detailed analysis and case law.
