Delhi High Court
For revenue
Case-law directory
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.
10 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
Calcutta High Court
Where a notice and subsequent recovery order were issued in name of deceased sole-proprietor for fraud-related tax demands after death, such proceedings were void ab initio since SCN must be directed to legal representatives under legal-heir liability scheme, making determination against a non-existent person impermissible and vitiating demand and recovery actions based on such notice
Gujarat High Court
Where GST demand proceedings were initiated and concluded in name of deceased sole proprietor after cancellation of registration post demise, with SCNs and orders issued on GSTN portal and premises without knowledge of legal heir housewife, all such notices and orders stood invalid and quashed, with liberty reserved to initiate proceedings against legal heir as per law
Andhra Pradesh High Court
Where assessment order was passed against proprietary concern after proprietor's death, with no mandatory personal hearing to legal heirs and widow being unaware of proceedings, such order was void ab initio and lacked legal efficacy, and consequent appellate rejection as time-barred could not stand, entitling quashment of all impugned proceedings and endorsements
Gujarat High Court
Where department issued show cause notice and demand order for alleged fraud against a deceased taxpayer after GSTIN cancellation with nil demand, and petitioner, a housewife unrelated to business, presented death certificate, both SCN and demand order were quashed as issued against deceased, with liberty to proceed per law against petitioner if necessary
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
Orissa High Court
Where proceedings under section 73 were initiated and concluded against a deceased proprietor despite departmental knowledge of death and registration amendment, and legal heir participated in proceedings, such actions were without jurisdiction and non est, since section 93 mandates liability proceedings against legal representative, thus all corresponding SCNs and orders stood quashed with liberty to initiate proper proceedings against legal heir
Gujarat High Court
Where department issued show cause notice and tax order in deceased proprietor's name after cancellation of registration with zero dues, in view of fact that petitioner widow had no business connection, all such proceedings and consequential actions like bank account freezing were void and quashed, with liberty to initiate fresh proceedings against legal heir if permissible under law
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
Madras High Court
Where notices and ex parte orders for ITC mismatch and delayed GSTR-9 were issued in name of deceased individual due to non-intimation of death by legal heir, orders were set aside and matter remitted for fresh decision on merits with pre-deposit, as ex parte adjudication was improper despite extended-period provision being validly invoked in present context. GST: Where demands were raised for 2017-2018 and 2019-2020 by issuing DRC-01A and DRC-01, and limitation periods stood extended due to statutory notifications and Supreme Court’s Covid-19 orders, adjudication under general demand provision remained maintainable even if extended- period proceedings were inapplicable, as law permitted passing of orders under general demand provision in such circumstances. GST: Where assessee died and no intimation of death was given, statutory liability for tax, interest or penalty determined against deceased for ITC mismatch and late fee continued upon legal heir, who was required to discharge such liabilities even if business was discontinued, as legal heir is responsible for dues of deceased under GST law