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...
The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication after granting an opportunity of hearing. The Court held that principles of natural justice must be followed even in GST appellate proceedings.
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outside section 2(14), capital gains and on-money additions could not survive.
Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that efficiency cannot override the right to a meaningful hearing.
The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that authorities must allow the full reply window before initiating adjudication.
The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
Allahabad High Court quashes GST adjudication and appellate orders where personal hearing coincided with the notice submission date, mandating fresh hearing for procedural fairness.
The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to follow Section 75(4) violates natural justice and renders the order unsustainable.
Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service ineffective under natural justice principles.
The Tribunal upheld the CIT(A)’s exercise of newly amended powers under Section 251(1)(a) to set aside an ex-parte order passed under Section 144. Since the assessee was denied due opportunity, the matter was remanded for reassessment. The ruling clarifies that appellate authorities can now direct fresh assessments where procedural fairness was lacking.
