Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
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