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 ITAT Chennai in Jamal Mohideen Haroon Imran Khan Vs ITO case allows a delay of 227 days in appeal filing due to the death of assessee’s advocate during the Covid-19 pandemic.
The Calcutta High Court overturned a tax assessment order following a technical issue with the Income Tax Portal that prevented a timely objection.
In a recent judgement, ITAT Delhi condoned a 379-day delay in the case of Dominic Savio Dasilva Vs CIT, caused due to miscommunication of Income Tax notices by a chartered accountant to a non-resident Indian.
The case of M. Pandidurai Vs Commissioner of GST & Central Excise in CESTAT Chennai sheds light on the significance of upholding principles of natural justice in tax proceedings, setting a significant legal precedent.
Read the full text of the judgment/order of the Calcutta High Court in the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors. The court quashes the impugned order under Section 148A(d) of the Income Tax Act, 1961, for violating principles of natural justice by denying the petitioner an opportunity for a personal hearing.
Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.
Examine the recent NCLAT Delhi verdict in the UTI Employees Sai Samruddhi Cooperative Housing Society Vs PNB Housing Finance Ltd. & Ors. case, emphasizing the significance of allowing objections in resolution plans.
In K. Marimuthu Vs Commissioner of GST & Central Excise, Madras High Court allows an appeal beyond statutory period due to a cancer-related delay.
Delhi High Court sets aside assessment orders due to non-consideration of Ssapp Overseas Pvt Ltd’s request to file a belated reply, citing a violation of natural justice.
The court deemed the show cause notice invalid as it failed to include essential details such as the date, time, and venue of the personal hearing
