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...
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.
Kerala High Court grants relief to Lulu International, quashing an assessment order issued without considering their reply. Details and implications in this article.
Read full text of judgment in the case of K. Sivasubramaniam (Deceased) vs ITO by Madras High Court. Detailed analysis of assessment order, brokers’ payments, and a clear non-application of mind in impugned order
Explore case of Mangal Chand vs. ACIT, where an order was made without considering petitioner’s adjournment request, leading to a violation of natural justice.
Kerala High Court invalidates an assessment order under GST Act due to lack of personal hearing. Explore the case details and court’s decision.
Explore the case of Ashok Kumar Vishwakarma Vs. Union of India regarding GST registration cancellation, legal provisions, and the principle of natural justice.
Madras High Court held that assessment order passed without hearing the appellant is cannot be sustained as the same is in violation of the principles of natural justice. Matter remanded for fresh adjudication.
Analysis of the Shiv Charan Vs ITO case by ITAT Delhi, where a fresh adjudication was ordered on income tax addition u/s 68, focusing on procedural fairness.
Madras High Court’s judgment in the case of Jitendra Kumar vs. CBDT, highlighting the importance of fair opportunities and natural justice.
CESTAT Ahmedabad rules in Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad that proper inquiry is required for classifying Malvern Master Sizer under Customs Tariff.
