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 High Court rules that tax reports can be upheld without cross-examination if principles of natural justice are followed. Detailed analysis and case law.
Delhi High Court restores show cause notice to Adjudicating Authority in Ajayraj Construction Pvt Ltd case. Personal hearing opportunity granted repeatedly. Detailed analysis & conclusion provided.
Allahabad HC criticizes Commercial Tax Dept for not offering personal hearings to assessees, reinforcing the importance of natural justice in tax adjudications.
Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.
Delve into the detailed analysis of the Bombay High Court judgment in Hydro Pneumatic Accessories India Pvt. Ltd. vs Assistant Commissioner of State Tax, highlighting violations of natural justice and its implications.
Read the detailed analysis of Madras High Court’s judgment in Richards & John Wesley Engineers Pvt Ltd. Vs Principal Chief Commissioner of GST & C.EX case, emphasizing compliance with natural justice principles and directing the petitioner to approach the appellate authority.
Read the full text of the judgment where Bombay High Court quashes an assessment order, citing violation of principles of natural justice and denial of fair personal hearing.
In the case of Mohd Shahid Mohd Yusuf Qureshi Vs DCIT (ITAT Mumbai), an ex-parte order was remanded due to denial of proper opportunity. Full analysis here.
Orissa High Court restores application for registration under section 12AB citing violation of natural justice. Analysis of Parmeswari Bai Memorial Trust Vs Commissioner of Income Tax (Exemptions).
Learn about a recent case in Madras HC where an assessment order passed without a personal hearing was quashed due to a breach of natural justice principles.
