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...
Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter for fresh adjudication.
Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with personal hearing opportunity.
Allahabad HC sets aside GST demand against Chaudhary Associates, citing violation of Section 75(4) of the GST Act. Case remanded for fresh adjudication.
Gauhati HC ruled on GST cancellation in Gautam Kar vs Union of India, directing a re-hearing on merits. The case involved procedural lapses and limitation issues.
Delhi HC rules AO functus officio post-assessment, quashing reassessment notice against Vivo India for lack of due process and violation of natural justice.
Calcutta High Court dismissed a plea challenging an SCN under the CGST Act, citing availability of a statutory appeal remedy under Section 107.
ITAT Ahmedabad sets aside assessment order on demonetization cash deposits, citing natural justice violations. Case remanded for fresh adjudication.
Delhi High Court quashes GST order against Snar Homes Developer, citing non-consideration of the petitioner’s reply. Fresh proceedings allowed per law.
Madras High Court quashes GST order against Manoj International due to lack of communication. The petitioner must pay 10% of disputed tax for case reconsideration.
Telangana High Court quashes non-speaking income tax stay orders for AY 2022-23, remanding the case for fresh consideration per legal guidelines.
