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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...
HC held assessment proceedings invalid where conducted against non-existent company post-merger. Despite AO's awareness of merger during assessment and in original order, assessment was made against merged entity. Subsequent rectification attempt after three years during pending appeal was rejected. Court distinguished this from cases of inadvertent errors under Section 292B, emphasizing fundamental jurisdictional defect. No evidence of assessee misleading or suppressing merger facts. Use of merged entity's letterhead for correspondence insufficient to validate proceedings. Assessment order nullified following Maruti Suzuki and Mahagun Realtors precedents on jurisdictional invalidity of proceedings against non-existent entities.
HC held assessment proceedings invalid where conducted against non-existent company post-merger. Despite AO's awareness of merger during assessment and in original order, assessment was made against merged entity. Subsequent rectification attempt after three years during pending appeal was rejected. Court distinguished this from cases of inadvertent errors under Section 292B, emphasizing fundamental jurisdictional defect. No evidence of assessee misleading or suppressing merger facts. Use of merged entity's letterhead for correspondence insufficient to validate proceedings. Assessment order nullified following Maruti Suzuki and Mahagun Realtors precedents on jurisdictional invalidity of proceedings against non-existent entities.
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