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...
Kerala High Court upholds decision quashing IT assessment order under Section 148A(b) for not providing reasonable hearing opportunity.
ITAT Pune directs reconsideration of trust registration under Section 12AA, emphasizing compliance with welfare legislation principles and natural justice.
Explore the Jharkhand High Court’s decision in Pasari Casting vs. Income Tax Department, addressing a critical tax reassessment issue. A detailed analysis inside.
Court found that the petitioner had sufficient chances to attend hearings without providing valid reasons for absence. Thus, there was no breach of natural justice. Waiting indefinitely for the petitioner’s appearance is not feasible. The Court also emphasized the option of appealing the order.
The appellant’s claim of facing technical glitches in generating Form 26A was acknowledged, leading to the tribunal directing a fresh adjudication.
Read the detailed judgment/order of the Andhra Pradesh High Court in PBL Transport Corporation vs Assistant Commissioner case. The Final Audit Report is quashed due to a violation of natural justice, as the petitioner’s reply was not considered. Get insights into the legal proceedings and implications.
Explore the Kerala High Court’s verdict on Income Tax assessment. Analysis of the PLY Park Vs ITO case, revealing a breach of natural justice principles. Read the detailed judgment.
Kerala High Court nullifies income tax assessment orders due to a breach of natural justice. Details of the case and implications.
Appellate authority passed the appellate order very first date of hearing only on one notice- Calcutta HC Set Aside Order for Violating Natural Justice
Explore the recent Bombay High Court judgment in the case of Monit Trading Pvt. Ltd. against the Union of India & Others, analyzing procedural irregularities and legal nuances leading to the restoration of Monit Trading’s registration under the CGST Act, 2017.
