The Madras High Court dismissed AIADMK MLA SP Velumani’s challenge to a Rs 7 crore income-tax assessment and penalty. It upheld proceedings under Sections 153C and 271AAC(1), finding no procedural irregularity or violation of natural justice in the case.
The Rajasthan High Court set aside a GST appeal after finding that the same Additional Commissioner acted as both inspecting and appellate authority, holding such dual roles under Section 107 of the GST Act violated principles of fairness and natural justice.
