Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST Act addresses the liability of legal representatives to pay tax, interest, or penalties after a proprietor's death, it does not authorize determinations against deceased persons. The court held that issuing notice to and seeking response from the legal representative is a prerequisite before making any determination. Consequently, the determination made against the deceased without proper notice to the legal representative was unsustainable and the petition was allowed.
The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST Act addresses the liability of legal representatives to pay tax, interest, or penalties after a proprietor's death, it does not authorize determinations against deceased persons. The court held that issuing notice to and seeking response from the legal representative is a prerequisite before making any determination. Consequently, the determination made against the deceased without proper notice to the legal representative was unsustainable and the petition was allowed.
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