Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds.
GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds.
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