Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
