Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase "person chargeable with tax" is wider than "taxable person" and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase "person chargeable with tax" is wider than "taxable person" and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
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