Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Demand from deceased person - The law does not provide to ...


Legal Proceedings Against Deceased Persons Invalid; Orders Issued in Such Cases Deemed Illegal and Incorrect.

May 9, 2019

Case Laws     Service Tax     AT

Demand from deceased person - The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not legal and correct.

View Source

 


 

You may also like:

  1. HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were...

  2. Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased...

  3. Recovery of drawback benefit availed along with applicable interest and penalty was demanded through a notice issued against a deceased exporter. The issuance of notice...

  4. Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken...

  5. The High Court quashed an order passed against a deceased person, holding it a nullity. Section 93 of the CGST/SGST Act permits continuance of proceedings against legal...

  6. HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person...

  7. ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings....

  8. The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST...

  9. HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand...

  10. Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio....

  11. The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole...

  12. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  13. The ITAT Raipur held that an order passed in the name of a deceased assessee was invalid as legal heirs failed to disclose the death. Deduction u/s. 54F was denied as...

  14. Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...

  15. Validity of order passed u/s. 147 against deceased assessee - Citing Section 159(2) of the Act and judicial precedents, the Tribunal emphasized that no order can be...

 

Quick Updates:Latest Updates