93 (1) (b)

Unnikrishnan and Ors. Vs. Union of India and Ors. – Madras High Court

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Unnikrishnan and Ors. Vs. Union of India and Ors. – Madras High Court Read Post »

Vijayan Sahadevan (Deceased) Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench

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Vijayan Sahadevan (Deceased) Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench Read Post »

BKR Services Pvt. Ltd. and Ors. Vs. State of Karnataka and Ors. – Karnataka High Court

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BKR Services Pvt. Ltd. and Ors. Vs. State of Karnataka and Ors. – Karnataka High Court Read Post »

V. Damayanti Vs. Superintendent of GST and Central Excise – Madras High Court

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V. Damayanti Vs. Superintendent of GST and Central Excise – Madras High Court Read Post »

Where assessment under the CGST Act is passed after the assessee’s death without independent notice and hearing to the legal representative, the order is vitiated under Sections 75(4) and 75(6), though liability, if assessed afresh, is recoverable only from the deceased’s estate under Section 93 – Hitesh Patel Vs. State of Rajasthan and Ors. – Rajasthan High Court

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Where assessment under the CGST Act is passed after the assessee’s death without independent notice and hearing to the legal representative, the order is vitiated under Sections 75(4) and 75(6), though liability, if assessed afresh, is recoverable only from the deceased’s estate under Section 93 – Hitesh Patel Vs. State of Rajasthan and Ors. – Rajasthan High Court Read Post »

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