Successor's liability - Demand notice sent - Death of sole ...

Case Laws Customs

October 3, 2014

Successor's liability - Demand notice sent - Death of sole proprietor - even if, a separate Excise registration number is provided to a partnership concern it cannot escape from its liability towards the excise duty imposed on the said proprietorship firm - HC

View Source

← Previous Next →

Successor's liability - Demand notice sent - Death of sole ...

Case Laws Customs

October 3, 2014

You may also like:

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the...

Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery...

Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

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...

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting...

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes...

Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per...

Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for...

The ITAT Delhi held that interest levied u/s 220(2) on non-payment of FBT demand, adjusted against a refund due, was not justified as no intimation or notice of demand...

Show cause notice - Notice issued after the death of sole proprietor of the concern to the legal heir of the proprietary concern is not sustainable. .... - AT

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,...

Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A)...

Liability to pay the amount of certain cheques signed by him (as employee consultant) - Consumer Protection Act, 1986 - Since the opposite party is a sole proprietorship...

Notice u/s 148 send through registered post is presumed to be served

Quick Updates: