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...
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.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
