Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recovery. The impugned show-cause and assessment issued solely against the deceased, without serving or seeking responses from the legal representative, is procedurally and legally invalid. Consequently the HC quashed and set aside the determination and recovery orders and allowed the petition against the respondent.
The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recovery. The impugned show-cause and assessment issued solely against the deceased, without serving or seeking responses from the legal representative, is procedurally and legally invalid. Consequently the HC quashed and set aside the determination and recovery orders and allowed the petition against the respondent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
