Rajasthan High Court
For revenue
High Courts
Rulings of the High Court of Rajasthan, newest first.
1 ruling found
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