Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
GST demand proceedings initiated in the name of a deceased sole proprietor lacked jurisdiction where the authority had been informed of the death during cancellation proceedings and knew that the legal heir had pursued an earlier appeal. Fresh action against the deceased was therefore invalid, notwithstanding allegations of wrongful input tax credit availment. The intimation, show-cause notice and demand order were quashed. The authority retained liberty to initiate proceedings against the legal heir where permissible in law, while the merits of the input tax credit allegations and all contentions concerning such proceedings remained open.
GST demand proceedings initiated in the name of a deceased sole proprietor lacked jurisdiction where the authority had been informed of the death during cancellation proceedings and knew that the legal heir had pursued an earlier appeal. Fresh action against the deceased was therefore invalid, notwithstanding allegations of wrongful input tax credit availment. The intimation, show-cause notice and demand order were quashed. The authority retained liberty to initiate proceedings against the legal heir where permissible in law, while the merits of the input tax credit allegations and all contentions concerning such proceedings remained open.
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TaxTMI 
TaxTMI 
