Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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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TaxTMI 
TaxTMI 
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