Home Highlights May 2013 Year 2013 This

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1. The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is...

2. Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

3. Withholding of refund - seeking release of refund - Legislature was conscious of the fact that the power conferred to withhold refund in Section 21 is akin to exercising...

4. Disciplinary proceedings against the Chartered Accountant (CA) - The person who is adversely affected wants to know as to why his submissions have not been accepted - An...

5. Reopening of assessment u/s 147 - undisclosed activity of money lending and borrowing - the reasons for reopening of assessment has to be tested / examined only on the...

6. The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

7. SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

8. Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars...

9. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

10. Order cancelling petitioner's registration violated principles of natural justice as it was passed mechanically without application of mind and without assigning reasons....

11. Withholding of refund - AO is also required to give detailed and compelling reasons as to how the release of the refund will adversely affect the interest of the Revenue....

12. Reopening of assessment u/s 147 - It is well established that the reasons recorded by the AO cannot be further be substituted or added or deleted - We are of the view...

13. Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any...

14. Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.

15. Validity of a decision where reasons are not recorded - Failure to give reasons amounts to denial of justice. - AT