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...
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.
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.
