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...
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The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served and opportunities to respond were granted. No interference was warranted with the order. However, acknowledging the petitioner's potential liability under Section 93, the court granted leave to file a statutory appeal under Section 107 within 30 days of receipt of the order. The appeal was accordingly dismissed.
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served and opportunities to respond were granted. No interference was warranted with the order. However, acknowledging the petitioner's potential liability under Section 93, the court granted leave to file a statutory appeal under Section 107 within 30 days of receipt of the order. The appeal was accordingly dismissed.
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