Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Proceedings and a determination under the tax recovery provision were initiated and concluded against a sole proprietor who had died before the show cause notice; the court found the proceedings defective because no notice was directed to the legal representative after death, rendering initiation and the resulting order invalid. The appellate authority rejected the subsequent appeal on limitation without addressing this jurisdictional defect; because the procedural flaw went undecided by the appellate body, the impugned order could not be sustained and the writ challenging the determination was disposed of in favour of the petitioner.
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