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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC found the assessment order under Section 143(3) r/w Section 144B invalid due to procedural irregularities. The Assessing Authority failed to consider all uploaded documents and provided insufficient time for evidence submission, thereby violating principles of natural justice. The Court set aside the Assessment Order dated 18.03.2025 and remanded the matter to the National Faceless Assessment Unit for fresh adjudication, ensuring comprehensive review of financial documents for the relevant assessment year.
HC found the assessment order under Section 143(3) r/w Section 144B invalid due to procedural irregularities. The Assessing Authority failed to consider all uploaded documents and provided insufficient time for evidence submission, thereby violating principles of natural justice. The Court set aside the Assessment Order dated 18.03.2025 and remanded the matter to the National Faceless Assessment Unit for fresh adjudication, ensuring comprehensive review of financial documents for the relevant assessment year.
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TaxTMI 
TaxTMI 
