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...
ITAT Agra restores penalty appeal in Devendra Kumar Dubey Vs ITO for reassessment by CIT(A). Case highlights concealment penalty of ₹34,803 under Section 271(1)(c).
Bombay HC ruled on Anandkumar Dhanraj Rathod’s tax case, addressing natural justice claims and directing him to appeal the assessment order under IT Act.
ITAT Mumbai sets aside CIT(A) order in Alps Construction’s case, citing lack of effective hearing, and remands the matter for fresh consideration.
ITAT Ahmedabad restores Sharvashram Jagruti Sansthan Trust’s case for re-evaluation by CIT (Exemption), citing natural justice and insufficient hearing opportunities.
Allahabad High Court sets aside GST order due to denial of personal hearing, emphasizing the principles of natural justice and proper adjudication processes.
Kerala High Court quashes ₹9.4 crore GST penalty for denying cross-examination, emphasizing natural justice. Case highlights procedural lapses under GST law.
Andhra Pradesh High Court rules demand order issued before reply period expiry violates natural justice. Case highlights procedural fairness in GST cases.
Bombay High Court sets aside refund rejection due to lack of hearing, citing Rule 92(3) of CGST Rules and principles of natural justice. Case remanded for review.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
Supreme Court in Singrauli Super Thermal Power Station case stresses the need for natural justice and disclosure of expert reports in NGT proceedings.
