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 Chandigarh condones delay and remands Mukesh Mittal’s penalty appeals back to CIT(A), citing a prior ITAT order that accepted similar delay in quantum appeals. Case to be re-decided on merits.
CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
A reassessment order was quashed by the court due to a clear violation of natural justice principles, as the assessee’s response was ignored. The matter is remitted for fresh consideration.
Delhi High Court sets aside an Input Tax Credit demand of ₹2.8 crore against Genius Electricals due to natural justice violation, ordering a fresh hearing.
ITAT Jaipur recalls ex-parte order in Kamla Devi vs ITO, citing natural justice violation and remanding case to AO for fresh adjudication on merits.
GST Order Quashed: Allahabad High Court mandates personal hearing for adverse Section 73 CGST Act orders, reinforcing assessee rights.
A recent High Court ruling has annulled a GST order, citing a breach of natural justice. The tax authorities failed to provide a personal hearing before issuing the impugned order, despite the taxpayer’s requests for time to file a reply.
Delhi High Court sets aside GST order for failure to consider taxpayer’s reply and provide personal hearing; validity of related notifications before Supreme Court.
Telangana High Court sets aside tax show-cause notice and registration suspension for King Enterprise, ruling the cryptic notice violated natural justice.
ITAT Lucknow sets aside NFAC order on ₹43 lakh cash deposit addition, remands case for fresh hearing on merits, citing natural justice.
