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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
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