Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
The HC held that issuance of a show cause notice and consequential determination in the name of a deceased person is impermissible under the statutory scheme; Section 93 addresses liability of a legal representative but does not authorize determination against a deceased individual. Consequently, the impugned SCN and resultant determination issued to the deceased are quashed as unsustainable for want of notice to the legal representative. The petition is allowed; the matter is remitted to the revenue authority to initiate proceedings, if any, by issuing a fresh show cause notice and affording opportunity to the legal representative before making any determination or ordering recovery.
The HC held that issuance of a show cause notice and consequential determination in the name of a deceased person is impermissible under the statutory scheme; Section 93 addresses liability of a legal representative but does not authorize determination against a deceased individual. Consequently, the impugned SCN and resultant determination issued to the deceased are quashed as unsustainable for want of notice to the legal representative. The petition is allowed; the matter is remitted to the revenue authority to initiate proceedings, if any, by issuing a fresh show cause notice and affording opportunity to the legal representative before making any determination or ordering recovery.
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