Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Page of 4821
Press 'Enter' after typing page number.
1061 to 1080 of 96406 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
