Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
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.
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