Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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