Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
For proceedings after an assessee's death, the governing expression is legal representative, not legal heir, and it extends beyond succession-law heirs to persons representing or intermeddling with the estate. On that basis, service of notice on the petitioner in his declared representative capacity was valid, and he could not later challenge it merely because he was not a Class I heir. However, where reassessment was initiated by invoking the extended limitation period, sanction had to be obtained from the authority specified under Section 151(ii). Approval granted by the Principal Commissioner instead of the Principal Chief Commissioner did not satisfy the statutory requirement, so the reassessment notice was quashed for want of competent approval.
For proceedings after an assessee's death, the governing expression is legal representative, not legal heir, and it extends beyond succession-law heirs to persons representing or intermeddling with the estate. On that basis, service of notice on the petitioner in his declared representative capacity was valid, and he could not later challenge it merely because he was not a Class I heir. However, where reassessment was initiated by invoking the extended limitation period, sanction had to be obtained from the authority specified under Section 151(ii). Approval granted by the Principal Commissioner instead of the Principal Chief Commissioner did not satisfy the statutory requirement, so the reassessment notice was quashed for want of competent approval.
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