Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless a successor-in-interest or legal representative applies for continuance within the prescribed framework. In the absence of such an application, proceedings cannot continue against the deceased person. The text also relies on the principle that proceedings cannot be initiated or maintained against a dead person, as this would offend natural justice. The appeal was therefore treated as abated.
Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless a successor-in-interest or legal representative applies for continuance within the prescribed framework. In the absence of such an application, proceedings cannot continue against the deceased person. The text also relies on the principle that proceedings cannot be initiated or maintained against a dead person, as this would offend natural justice. The appeal was therefore treated as abated.
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