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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Reopening of assessment u/s 147 - Unless these are decided and a finding is rendered, it cannot be held as to whether the reopening is valid or not. Since such an exercise has not been done by the learned Single Judge, we are inclined to interfere with the impugned order. This is more so unless and until such a finding is rendered, the Appellate Court cannot test the correctness of the findings. Therefore, in the absence of any such finding, the Appellate Court cannot be expected to convert itself into the Court of first instance and decide the writ petition on merits. - HC
Reopening of assessment u/s 147 - Unless these are decided and a finding is rendered, it cannot be held as to whether the reopening is valid or not. Since such an exercise has not been done by the learned Single Judge, we are inclined to interfere with the impugned order. This is more so unless and until such a finding is rendered, the Appellate Court cannot test the correctness of the findings. Therefore, in the absence of any such finding, the Appellate Court cannot be expected to convert itself into the Court of first instance and decide the writ petition on merits. - HC
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