HC quashed assessment order issued against deceased person as ...

Deceased person's assessment order quashed as nullity due to lack of jurisdiction.

January 15, 2025

Case Laws GST HC

HC quashed assessment order issued against deceased person as nullity. Order made in name of dead person without jurisdiction despite availability of alternate remedy. Exception to alternate remedy rule applies where order is without jurisdiction. Petition disposed off.

View Source

← Previous Next →

HC quashed assessment order issued against deceased person as ...

Deceased person's assessment order quashed as nullity due to lack of jurisdiction.

January 15, 2025

Case Laws GST HC

You may also like:

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...

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...

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...

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...

The issue pertains to the validity of reopening proceedings against a deceased assessee. It was held that the issuance of a notice u/s 148 of the Act is the foundation...

Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of...

The Delhi High Court considered the validity of an arbitral award and the jurisdiction of the Facilitation Council u/s 18 of the MSME Act. The key issue was the...

The High Court quashed the reassessment proceedings initiated against the non-existent amalgamating company. Relying on the Supreme Court's decision in Maruti Suzuki...

Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the...

Reassessment u/s 147 - notice issued u/s 148 against the deceased person - It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased...

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...

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...

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

Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent...

Quick Updates: