Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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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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