Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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