Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.
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