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...
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.
The Orissa High Court set aside a GST order demanding over Rs. 10 crore due to alleged ITC mismatch, citing violation of natural justice as taxpayer’s reply was ignored.
Madras High Court sets aside a tax assessment order against Quality Surgical Stores, citing violations of natural justice and GST Act for lack of personal hearing and time to respond.
Ahmedabad ITAT quashes 80G approval rejection for Secret Charitable Trust, citing clear violation of natural justice over insufficient response time.
Ahmedabad ITAT grants Gramya Vikas Pratishthan Koba another opportunity for 12A registration, citing natural justice after procedural lapses in online filing.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
Allahabad High Court quashes GST demand and appellate orders against Amar Agencies, citing denial of personal hearing and appellate authority’s failure to decide on merits.
Jain Enterprises Vs State of H. P. & Anr. (Himachal Pradesh High Court) Himachal Pradesh High Court has dismissed a petition filed by Jain Enterprises challenging a show cause notice and a subsequent demand order related to alleged excess or ineligible input tax credit under the HPGST/CGST Act. The petitioner had sought to quash a […]
Patna ITAT remands case for fresh CIT(A) hearing, finding assessee was denied proper opportunity to present case and CIT(A) failed to address merits.
ITAT Patna sets aside CIT(A) order in Rs. 58 lakh unexplained property case, citing natural justice. Remands for fresh adjudication, condoning delay due to non-service.
