Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
