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...
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.
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).
