Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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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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