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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...
Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating Section 151A. Bombay High Court, relying on Hexaware Technology Ltd., held notices by JAO after Finance Act 2021 are invalid. Considering JAO's lack of authority and non-compliance with Section 151A and related scheme, the impugned notice, reassessment order, consequential demands, and penalties were quashed by allowing the writ petition, consistent with Vikram Developers.
Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating Section 151A. Bombay High Court, relying on Hexaware Technology Ltd., held notices by JAO after Finance Act 2021 are invalid. Considering JAO's lack of authority and non-compliance with Section 151A and related scheme, the impugned notice, reassessment order, consequential demands, and penalties were quashed by allowing the writ petition, consistent with Vikram Developers.
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