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...
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.
CESTAT Chandigarh deems consolidated hearing notice with multiple dates a violation of natural justice, remanding an ex parte order. Analysis and implications discussed.
