Continuation of proceedings after death or adjudication as an ...
Service Tax
February 5, 2021
Continuation of proceedings after death or adjudication as an In-solvent of a party to the appeal or application - as per Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal shall abate on the death of the appellant unless an application is made for continuation of such proceedings by or against the successor in interest, executor, administrator, receiver, liquidator or other legal representatives of the appellant or applicant or respondent, as the case may be - no proceedings can be initiated against a death person - AT
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