Delhi High Court
For revenue
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Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Delhi High Court
Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication
Rajasthan High Court
Where sole proprietorship discontinued on death of proprietor and adjudication orders for tax, interest and penalty were passed against deceased without notice or hearing to legal heir, section 93(1)(b) imposed recovery from estate through legal representative, subject to procedural requirements of proper notice, opportunity of hearing and a reasoned order under section 75. GST: Where adjudication order and tax demand were issued against a deceased proprietor without notice or hearing to legal heir and without a reasoned speaking order, assessment proceedings stood vitiated for non-compliance with statutory requirements and orders were quashed, allowing for fresh proceedings after giving hearing to legal heir
Madras High Court
Where legal heir of deceased proprietor whose business was discontinued and GST registration cancelled was issued demand for tax, interest and penalty for non-filing of returns relating to period prior to death, recovery could proceed against legal heir under liability provisions, with adjudication permissible post-death, but liability restricted only to extent of inherited estate