Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC
Reassessment was initiated by issuing a notice under section 148 in the name of a deceased assessee and, despite being informed of the death, the tax authorities continued the reassessment without substituting or issuing notice to the legal representatives as required by law. Since reassessment proceedings cannot validly proceed against a dead person, both the reopening notice and the consequential reassessment order were set aside. The authorities were permitted to reinitiate reassessment in accordance with law by issuing a fresh section 148 notice after complying with statutory formalities to the legal representatives, who were directed to disclose details of other legal representatives upon requisition. - HC
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