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...
The ITAT Mumbai has returned a case to the CIT(A), ruling that the appeal was wrongly dismissed on a technicality without considering documents filed on time.
ITAT Bangalore mandates that the CIT(E) must provide taxpayers a fair hearing and apply independent judgment, not just rely on subordinate reports, when assessing Section 12AB and 80G applications.
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
Madras High Court sets aside tax order against Sri Srinivasa Farm Service, citing violation of natural justice. Court mandates fresh hearing, consideration of replies, and bank account de-freeze.
ITAT Raipur remands tax appeals for Brajesh Singh Bhadoria, citing ex-parte orders and natural justice violations. The ruling emphasizes the right to be heard and the proper adjudication of merits at the first appellate level, referencing key judicial precedents.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
ITAT Nagpur granted a taxpayer a second chance, setting aside an ex-parte CIT(A) order due to non-appearance and remitting the case for fresh adjudication based on natural justice principles.
Madras High Court clarifies natural justice in rectification application dismissals under TNGST Act. The ruling upholds a single judge’s decision, emphasizing actual rectification for natural justice to apply, not just application denial.
Madras High Court sets aside a tax order due to inadequate notice delivery via GST portal’s ‘Additional Notices’ section, highlighting natural justice violations.
Court sets aside GST orders due to lack of personal hearing and ineffective notice delivery. Cases remanded for reconsideration, conditional on 10% disputed tax payment.
