Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
GST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. The notice and demand order issued in the deceased proprietor's name were quashed because they could not be sustained against a dead person. The legal position does not prevent lawful recovery action: proper proceedings may be initiated against the legal heir for any outstanding demand in accordance with law.
GST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. The notice and demand order issued in the deceased proprietor's name were quashed because they could not be sustained against a dead person. The legal position does not prevent lawful recovery action: proper proceedings may be initiated against the legal heir for any outstanding demand in accordance with law.
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