Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 592 - CESTAT AHMEDABADDemand from deceased person - Ld. Counsel before passing the adjudication order the appellant had died in such circumstances, no order should have been passed against the deceased person - HELD THAT:- The impugned order was passed against deceased person i.e. the Proprietor appellant. The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not legal and correct. The impugned order passed against a deceased person will not sustain - Appeal allowed.
|