Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
CESTAT held tax proceedings against a deceased sole proprietor cannot continue against legal heirs. Following SC precedent in Shabina Abraham, tax demands expire with proprietor's death. Legal heir lacked standing as no Rule 22 application was filed before proprietor's death to claim appeal rights. Appellant failed to provide evidence of succeeding father's business ownership. Death certificate confirmed proprietor's demise, rendering proceedings non-maintainable. Section 22 provisions for legal heir claims were not properly invoked within prescribed timeline. Appeal dismissed as proceedings cannot survive proprietor's death or transfer to heirs without proper succession documentation.
CESTAT held tax proceedings against a deceased sole proprietor cannot continue against legal heirs. Following SC precedent in Shabina Abraham, tax demands expire with proprietor's death. Legal heir lacked standing as no Rule 22 application was filed before proprietor's death to claim appeal rights. Appellant failed to provide evidence of succeeding father's business ownership. Death certificate confirmed proprietor's demise, rendering proceedings non-maintainable. Section 22 provisions for legal heir claims were not properly invoked within prescribed timeline. Appeal dismissed as proceedings cannot survive proprietor's death or transfer to heirs without proper succession documentation.
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TaxTMI 
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