Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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