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...
The HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the financial year rested with the decedent's legal representatives under Section 93 of the Act, thereby attracting personal liability of the petitioner as a legal representative (daughter). The Court found that respondent authorities, had they been notified of the decedent's death, would have directed proceedings correctly against the legal representatives; proceeding against the deceased rendered the notice and consequent order nullities. The show-cause notice dated 28.05.2024 and the impugned order dated 29.08.2024 were set aside and quashed, and the petition was disposed of.
The HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the financial year rested with the decedent's legal representatives under Section 93 of the Act, thereby attracting personal liability of the petitioner as a legal representative (daughter). The Court found that respondent authorities, had they been notified of the decedent's death, would have directed proceedings correctly against the legal representatives; proceeding against the deceased rendered the notice and consequent order nullities. The show-cause notice dated 28.05.2024 and the impugned order dated 29.08.2024 were set aside and quashed, and the petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
