Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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 
