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...
Relief for Indus Towers as Delhi High Court nullifies Income Tax Assessment Order, citing non-compliance with natural justice. Full analysis of the judgment in Indus Towers Limited vs. ACIT.
Gujarat High Court rules that non-consideration of reply and violation of natural justice in GST DRC-7 order requires a fresh hearing. Details and implications.
Delhi High Court nullifies an income tax assessment order due to the denial of a video conferencing hearing request, citing a breach of natural justice.
Granting a short period of time to file a reply violates the legal right of an assessee. Learn about judgment of Madras High Court in case of M/s Health and Allied Insurance Company Ltd. v. Commissioner of State Tax, Chennai
ITAT Delhi’s decision in the case of Grand Venezia Commercial Towers Pvt. Ltd. regarding hearings notice sent to wrong address. Detailed analysis and conclusion.
Delhi High Court quashes Income Tax order under Section 148A(d) for non-consideration of the petitioner’s reply. Learn about the case and its implications.
Madras High Court quashes an assessment order in a GST case, emphasizing the importance of serving proper notice and adhering to principles of natural justice.
CESTAT Ahmedabad ruled that mis-declaration allegations without complete evidence and violation of natural justice cannot be upheld.
The Calcutta High Court remands an Income Tax reassessment order due to the denial of the right to cross-examine a witness, citing a violation of natural justice principles.
Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing.
