Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole proprietorship concern's identity is not distinct from the sole proprietor. Since the sole proprietor, Mr. Surender Kumar Gupta of M/s S.K. Gupta & Co., has expired, the SCN was issued to a non-existent person. While the legal representative or any person carrying on the deceased taxpayer's business is liable to pay the dues, the SCN should have been issued to them, not the deceased taxpayer. Relying on the Madras High Court's decision in Unnikrishnan R case, the court set aside the impugned SCN but clarified that the respondents can issue a notice to the legal representative or any other person carrying on the deceased taxpayer's business.
The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole proprietorship concern's identity is not distinct from the sole proprietor. Since the sole proprietor, Mr. Surender Kumar Gupta of M/s S.K. Gupta & Co., has expired, the SCN was issued to a non-existent person. While the legal representative or any person carrying on the deceased taxpayer's business is liable to pay the dues, the SCN should have been issued to them, not the deceased taxpayer. Relying on the Madras High Court's decision in Unnikrishnan R case, the court set aside the impugned SCN but clarified that the respondents can issue a notice to the legal representative or any other person carrying on the deceased taxpayer's business.
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