Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand against a deceased individual without notifying legal representatives is procedurally invalid. The statutory requirement mandates serving SCN on legal representatives and obtaining their response before initiating any determination proceedings. The impugned order was consequently deemed unsustainable, with the court allowing the petition and invalidating the tax determination against the deceased taxpayer.
HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand against a deceased individual without notifying legal representatives is procedurally invalid. The statutory requirement mandates serving SCN on legal representatives and obtaining their response before initiating any determination proceedings. The impugned order was consequently deemed unsustainable, with the court allowing the petition and invalidating the tax determination against the deceased taxpayer.
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