In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …
Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …
In a significant ruling, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] that had dismissed an assessee’s appeal solely on the ground of delay without …
In a recent ruling, the Madras High Court reaffirmed the importance of adherence to principles of natural justice in tax adjudication. The Court held that any order passed without considering the assessee’s reply or providing an opportunity for personal hearing …