Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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.
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