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...
Read detailed analysis of Jak Communications Pvt Ltd vs Deputy Commercial Tax Officer case. High Court overturns GST order due to lack of physical notice, violating natural justice.
Read the Madras High Court’s recent ruling in Voora Property Developers Pvt Ltd vs. ACIT, challenging the Assessment Order dated 08.09.2022 for Assessment Year 2020-21. The court highlighted the failure to consider the petitioner’s response, directing a fresh assessment within four months.
The court found that the impugned order’s conclusion about the petitioner not filing a reply was inconsistent with the documented evidence, rendering the order unsustainable.
Explore the recent ruling by the Madras High Court in N. Kannammal vs. Assessment Unit, highlighting the petitioner’s challenge against an unjust assessment order under Income Tax Act, 1961, dated 07.12.2022, and the court’s directive for a fresh consideration, emphasizing procedural fairness and natural justice.
In TSN Old Iron Scrap Merchants vs. Deputy Commissioner case, Andhra Pradesh High Court rules non-appearance at GST hearing doesn’t violate natural justice.
Petitioner challenged notice on grounds of violating principles of natural justice, citing vagueness and lack of specificity. Court, echoing its earlier decisions upheld the need for detailed and specific show-cause notices.
Calcutta High Court, highlighted importance of affording an opportunity of hearing as mandated by Section 75(4) of the WBGST/CGST Act. The court emphasized that the absence of compliance with this statutory mandate renders the order unsustainable.
Allahabad High Court’s ruling supported notion that absence of a specified date, time, or venue for personal hearing in notice renders order unsustainable.
R. Soundararajan & Co. challenges GST order in Madras High Court. Notice sent to wrong email, violating natural justice. Detailed analysis of the case and court’s directive.
Court dismisses petitioner’s claim of natural justice violation in tax assessment. Video recording reveals patience during hearing, disproving alleged misconduct.
