Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed void ab initio as it failed to follow mandatory legal procedures for initiating proceedings against a deceased taxpayer's estate, thereby rendering the entire tax determination process invalid and unenforceable.
HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed void ab initio as it failed to follow mandatory legal procedures for initiating proceedings against a deceased taxpayer's estate, thereby rendering the entire tax determination process invalid and unenforceable.
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