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
VAT - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Attachment of property of the legal heirs of the deceased ...


Legal Heirs Not Liable for Company's Tax Debts: Property of Heirs of Deceased Directors Cannot Be Attached.

November 1, 2018

Case Laws     VAT and Sales Tax     HC

Attachment of property of the legal heirs of the deceased Directors of the Company - recovery of tax arrears of the company - A person, who is not connected with a Company, should not be driven, just because he is a heir of the Company's Directors

View Source

 


 

You may also like:

  1. Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the...

  2. Capital gain - sale of property by the legal heir with the co-owners - the assessee (as legal heir of the said property) is liable to capital gains tax during the year...

  3. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

  4. Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is...

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

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

  7. The HC quashed attachment orders dated 19.01.2013, 17.02.2014, and 01.05.2015 against directors' personal properties under the Gujarat Value Added Tax Act, 2003....

  8. Cancellation of Registration Certificate - legal heirs - deemed dealer on the death of dealer - When it is an admitted fact that the petitioner is a legal heir of the...

  9. 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...

  10. The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

  11. Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice...

  12. Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner...

  13. Attachment of personal property of the employee / nominal director of the company - recovery of dues - GVAT - personal property of the director is not permissible to be...

  14. 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...

  15. Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE...

 

Quick Updates:Latest Updates