Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
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 
of 4921 
