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2022 (6) TMI 1180 - HC - Service TaxMaintainability of petition - Demand-cum-Show Cause Notice issued against a deceased person - HELD THAT:- Since the Demand-cum-Show Cause Notice dated 08.11.2019 as well as the consequential order dated 01.02.2022, both issued by the Assistant Commissioner, CGST and Central Excise, Division-I, Guwahati being issued to a person already deceased, the same are being nullified are hereby set aside and quashed. The respondents in the CGST are at liberty to initiate appropriate proceeding as provided under the provisions of the Finance Act, 1994 following the due procedure of law, in respect of such recovery of Service Tax - Petition disposed off.
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