Home Highlights February 2013 Year 2013 This

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1. 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...

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

3. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

4. Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices -...

5. Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

6. Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if...

7. Scope of SCN - Business Auxiliary Service or not - Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained

8. 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...

9. Recovery of amount collected by appellant from their customers - It cannot be accepted that delay in taking up the adjudication proceedings denovo would vitiate the...

10. U/s 199 of Income Tax Act 1961 - Recovery Of Demand Against Deductee Assessee - Circular

11. 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...

12. SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

13. Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the...

14. Composite issuance of SCN to two parties - tribunal set aside the demand on the ground that duty demand against Assessee could not be confirmed since it was not...

15. Expiry of warehousing period - amount realized through auction could not meet the dues of the Government, demand raised for recovery of balance demand - demand confirmed - HC