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 December 2018 Year 2018 This

Recovery proceedings - The statutory mandate under Section 27 is ...

Case Laws     VAT and Sales Tax

December 20, 2018

Recovery proceedings - The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised against the deceased only to the extent he has succeeded to the deceased person's estate.

View Source

 


 

You may also like:

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

  2. The case discusses the validity of proceedings against the legal representatives of a deceased assessee when reopening notices in the name of the assessee have expired....

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

  4. SEBI Act and its Regulations does not contain any provision to continue recovery proceedings against the legal representative of the deceased. So long as there is no...

  5. Penalty u/s 271(1)(c) levied on the legal representative/heirs - unless the penalty proceedings are concluded against a living assessee, the legal heirs cannot be held...

  6. Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment...

  7. Penalty u/s 271(1)(c) imposed on the legal heir - any sum referred in section 159(1) does not include the penalty proceedings on the legal representative under section...

  8. 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...

  9. Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

  10. Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - no machinery provision in the Customs Act, 1962 has been brought to...

  11. Scope of the term legal representative - Tax Recovery proceedings - It may be a person who may or may not be the heir, competent to inherit the property of the deceased...

  12. Penalty on the legal representatives - legal fiction comes into operation - no penal proceedings have been initiated against the assessee, when he was alive. Assessment...

  13. 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...

  14. 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...

  15. Reopening of assessment - assessment in the name of Legal representatives - validation of proceedings u/s 292B r.w.s. 292BB - The legal heirs participated in the...

 

Quick Updates:Latest Updates