Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed.
Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
