Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC determined that penalty imposed on a deceased assessee does not survive after death. The Customs Act lacks specific enabling provisions for assessing and recovering tax/duty from legal representatives of a deceased assessee. Section 142 provides for recovery of government dues, but without explicit statutory mechanism to continue proceedings against legal heirs. The assessments framed in 2002 lacked provisions for enforcement as a first charge. Consequently, the demands raised under the orders dated 24.10.2002 lapse, and the appeals automatically abate due to absence of legal machinery for recovery from deceased assessee's representatives.
HC determined that penalty imposed on a deceased assessee does not survive after death. The Customs Act lacks specific enabling provisions for assessing and recovering tax/duty from legal representatives of a deceased assessee. Section 142 provides for recovery of government dues, but without explicit statutory mechanism to continue proceedings against legal heirs. The assessments framed in 2002 lacked provisions for enforcement as a first charge. Consequently, the demands raised under the orders dated 24.10.2002 lapse, and the appeals automatically abate due to absence of legal machinery for recovery from deceased assessee's representatives.
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