Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC held that a SCN and subsequent determination issued against a deceased proprietor were void ab initio because s.93 of the GST Act contemplates liability of a legal representative only where the business is continued or discontinued and does not authorize determination against a dead person or recovery from heirs without procedural compliance. The court ruled that the legal representative must be issued a SCN and afforded an opportunity to respond before any determination of tax, interest or penalty can be made. Absent issuance of notice to and participation by the legal representative, the impugned determination could not stand. The contested order was set aside and the petition allowed.
The HC held that a SCN and subsequent determination issued against a deceased proprietor were void ab initio because s.93 of the GST Act contemplates liability of a legal representative only where the business is continued or discontinued and does not authorize determination against a dead person or recovery from heirs without procedural compliance. The court ruled that the legal representative must be issued a SCN and afforded an opportunity to respond before any determination of tax, interest or penalty can be made. Absent issuance of notice to and participation by the legal representative, the impugned determination could not stand. The contested order was set aside and the petition allowed.
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