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...
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.
Delhi High Court nullifies penalty and demand notice in Allied Engineering Works vs. National Faceless Assessment Centre case, citing a lack of a fair hearing.
