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2019 (7) TMI 1417 - CESTAT NEW DELHIValidity of SCN issued to a dead person - whether the SCN can be issued in the name of a dead person–proprietor, and whether the adjudication order has got any legal sanctity? - HELD THAT:- The issue of show cause notice in the name of deceased person under the provisions of Finance Act, 1994, is ab initio void in view of the ruling of the Hon’ble Supreme Court in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE & CUSTOMS [2015 (7) TMI 1036 - SUPREME COURT] . There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. In the facts and circumstances of the case, Section 87 (c) of the Finance Act is not applicable. Appeal allowed - decided in favor of appellant.
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