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...
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Under the GST law, proceedings initiated in the name of a deceased assessee were not invalidated where the death had not been intimated to the department. The HC further noted that, even if recourse to the extended limitation under Section 74 was unavailable, proceedings under Section 73 could still be maintained because of the limitation extensions under Section 168A and the Supreme Court's exclusion of limitation in Re: Cognizance; objections based on absence of Section 74 ingredients and limitation were rejected. The Court also affirmed that a legal representative is liable, out of the estate, for tax dues of the deceased, but set aside the ex parte assessment orders and remitted the matters for fresh adjudication on merits.
Under the GST law, proceedings initiated in the name of a deceased assessee were not invalidated where the death had not been intimated to the department. The HC further noted that, even if recourse to the extended limitation under Section 74 was unavailable, proceedings under Section 73 could still be maintained because of the limitation extensions under Section 168A and the Supreme Court's exclusion of limitation in Re: Cognizance; objections based on absence of Section 74 ingredients and limitation were rejected. The Court also affirmed that a legal representative is liable, out of the estate, for tax dues of the deceased, but set aside the ex parte assessment orders and remitted the matters for fresh adjudication on merits.
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