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...
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GST assessment against a deceased proprietor has no legal efficacy, particularly where it is completed without the statutory personal-hearing opportunity under Section 75(4). The assessment order and consequential appellate rejection were declared invalid because the assessment followed the proprietor's death and did not address the hearing requirement. Fresh assessment proceedings may be initiated by issuing notice and providing a hearing to the legal representative or person carrying on the business. Recovery is limited to the deceased person's available estate, and the intervening period may be excluded when computing limitation for fresh proceedings.
GST assessment against a deceased proprietor has no legal efficacy, particularly where it is completed without the statutory personal-hearing opportunity under Section 75(4). The assessment order and consequential appellate rejection were declared invalid because the assessment followed the proprietor's death and did not address the hearing requirement. Fresh assessment proceedings may be initiated by issuing notice and providing a hearing to the legal representative or person carrying on the business. Recovery is limited to the deceased person's available estate, and the intervening period may be excluded when computing limitation for fresh proceedings.
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