Tag Archives: Superintendent of GST and Central Excise

In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded.

By | August 5, 2026
0 Comment

In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. Issue Whether an assessment order confirming a demand for belated availing of Input Tax Credit (ITC) under Section 16(4) should be… Read More »

GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates

By | June 27, 2026
0 Comment

GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates Issue Whether GST assessment proceedings can be initiated and tax liability, interest, or penalties determined against a legal heir after the death of the proprietor and subsequent closure of the business for past tax periods (FY 2018-19). Facts The petitioner is the… Read More »