Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
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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