Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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