Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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 4790
Join Channel
TaxTMI 
