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...
CESTAT Chandigarh deems consolidated hearing notice with multiple dates a violation of natural justice, remanding an ex parte order. Analysis and implications discussed.
Kerala High Court overturns assessment order against a Co-operative Society citing lack of natural justice, granting a fresh hearing.
Read the full text of ITAT Kolkata’s order in Kanchan Vanijya Pvt Ltd Vs ACIT case, where the assessment order was quashed due to violation of principles of natural justice.
Explore the significance of personal hearings under GST Section 75(4), backed by judicial precedents, ensuring fairness in assessments. Learn how adherence to natural justice principles strengthens the integrity of the process.
Dive into the intricacies of FTWZ transactions with the case of Haworth India Pvt. Ltd. Learn about bonded warehouse transactions under GST laws and the implications of Schedule III.
In case of Tamil Nadu Nurses and Midwives Council (GST AAAR Tamilnadu), AAAR set aside the original ruling due to a violation of principles of natural justice.
Explore the case of Tamil Nadu Medical Council as AAAR refers the matter back to AAR due to a violation of natural justice. Analysis, implications, and conclusions discussed.
Explore the detailed analysis of the case between Atlas Cycles Haryana Ltd and State of U.P. regarding the necessity of personal hearing under the U.P. G.S.T. Act. Find out why the impugned order was set aside and what steps are to be taken next.
Allahabad High Court remands matter of GST refund cancellation, citing denial of opportunity for hearing; details of the case and court’s ruling explained.
NCLAT orders NCLT to review compliance with Section 7(1) in a dispute over the number of allottees before admitting CIRP against K.D. Lite Developers.
