Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
A GST adjudication notice must be issued to a correct and existing person as a condition precedent to valid proceedings. Section 93 permits recovery of tax, interest or penalty from a legal representative or a person continuing the business of a deceased proprietor, but does not authorise determination of liability against the deceased. Where authorities knew of the proprietor's death and that a legal heir continued the business, the heir's participation could not cure proceedings initiated against the deceased. The notice and consequential order were treated as non est and quashed, while fresh proceedings against the legal representative remain available in accordance with law.
A GST adjudication notice must be issued to a correct and existing person as a condition precedent to valid proceedings. Section 93 permits recovery of tax, interest or penalty from a legal representative or a person continuing the business of a deceased proprietor, but does not authorise determination of liability against the deceased. Where authorities knew of the proprietor's death and that a legal heir continued the business, the heir's participation could not cure proceedings initiated against the deceased. The notice and consequential order were treated as non est and quashed, while fresh proceedings against the legal representative remain available in accordance with law.
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