Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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