Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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