![S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/07/500x300_2041638-allahabad-hc-taxscan.webp "S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]")
S.93 GST Act Does not Permit to Determine Demand Against Deceased and Recovery from Legal Heir: Allahabad HC [Read Order]
The Allahabad High Court has held that GST ( Goods and Services TAx ) proceedings cannot be initiated or continued against a deceased person under ...
![Violation of Natural Justice: ITAT restores Addition on Demonitization Sales for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Natural-Justice-Demonitization-Violation-of-Natural-Justice-taxscan.jpg "Violation of Natural Justice: ITAT restores Addition on Demonitization Sales for Fresh Adjudication [Read Order]")
![Kerala HC rules on Distinguishment between ‘Non-Service of Notice’ and ‘Lack of Knowledge of Service of Notice’ under GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Kerala-HC-Distinguishment-Non-Service-Notice-Lack-of-Knowledge-Service-of-Notice-GST-taxscan.jpg "Kerala HC rules on Distinguishment between ‘Non-Service of Notice’ and ‘Lack of Knowledge of Service of Notice’ under GST [Read Order]")
![ITAT Jaipur quashes Section 263 Order Due to Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Jaipur-Section-263-Order-Due-Natural-Justice-Taxscan.jpg "ITAT Jaipur quashes Section 263 Order Due to Violation of Natural Justice [Read Order]")
![Kerala High Court upholds Settlement Commission’s decision on Undisclosed Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Kerala-High-Court-Undisclosed-Income-Settlement-Commission-taxscan.jpg "Kerala High Court upholds Settlement Commission’s decision on Undisclosed Income [Read Order]")
ITAT Orders Fresh Adjudication over Alleged Income Concealment due to Violation of Natural Justice [Read Order]
The Agra bench of the Income Tax Appellate Tribunal (ITAT) has ordered a fresh adjudication in a case involving income concealment allegations due to natural justice violation. The assessee had...
![ITAT Orders Fresh Adjudication over Alleged Income Concealment due to Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-1.jpg "ITAT Orders Fresh Adjudication over Alleged Income Concealment due to Violation of Natural Justice [Read Order]")
Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]
The Calcutta High Court, in its recent judgement has held that the non-disclosure of sensitive information gathered by Directorate General of Goods and Services Tax Intelligence (DGGI) forming the...
![Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Calcutta-High-Court-DGGI-Natural-Justice-Principles-Natural-Justice-Taxscan.jpg "Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]")
Duty to Submit Evidence during Hearing Lies with SCN Recipient, Never Expect Dept’s Call: Madras HC [Read Order]
In a recent ruling in the matter of income tax assessment order, the Madras High Court has ruled that when a show cause notice ( SCN ) is issued on specific allegations, it is the recipient's...
GST Appeal Authority does not have Powers to Remand Proceedings: Allahabad HCÂ Quashes Order due to violation of Natural Justice Principles [Read Order]
The High Court of Allahabad held that the GST appeal authority does not have powers to remand proceedings and quashed the order passed under Section 74 of the Uttar Pradesh Goods and Services Tax...
![GST Appeal Authority does not have Powers to Remand Proceedings: Allahabad HCÂ Quashes Order due to violation of Natural Justice Principles [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Allahabad-High-Court-GST-Appeal-Authority-GST-Appeal-Authority-Taxscan.jpg "GST Appeal Authority does not have Powers to Remand Proceedings: Allahabad HCÂ Quashes Order due to violation of Natural Justice Principles [Read Order]")
Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]
In a recent case, the High Court of Kerala viewed that failure to grant an opportunity for cross examination upon imposing penalty under the Central Goods & Services Tax Act, 2017 ('CGST Act')...
![Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Denial-of-Cross-Examination-kerala-hc-GST-Act-sets-aside-order-Natural-Justice.jpg "Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]")
Long Adjournment during Pandemic could have Ensured Justice: CESTAT on Denial of CENVAT Credit to Ambuja Cements [Read Order]
The Mumbai bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), on denial of CENVAT Credit to Ambuja Cements, recently observed that long adjournment during pandemic could have...
![Long Adjournment during Pandemic could have Ensured Justice: CESTAT on Denial of CENVAT Credit to Ambuja Cements [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Mumbai-CENVAT-Credit-CENVAT-Credit-to-Ambuja-Cements-Ambuja-Cements-taxscan.jpg "Long Adjournment during Pandemic could have Ensured Justice: CESTAT on Denial of CENVAT Credit to Ambuja Cements [Read Order]")
Personal Hearing mandatory if Rectification Application decision affects filer Adversely: Madras HC [Read Order]
Recently, the Madurai bench of Madras High Court clarified that the 3rd Proviso of the Section 161 of Goods and Services Tax ( GST ) Act mandates personal hearing if the decision on rectification...
