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The CESTAT held that a power of attorney (PoA) holder acts solely as an agent of the principal and is not the beneficial owner; the PoA terminates upon the principal's death. Since the sole proprietor was absolved of wrongdoing and no dues were adjudged, reviving proceedings against the PoA holder post the proprietor's death was impermissible. The appeal identified only the proprietorship firm as a respondent, not the PoA holder, precluding liability on the latter. Further, proceedings against the sole proprietorship abate upon the proprietor's death under Rule 22 of the CESTAT (Procedure) Rules, 1982, consistent with precedent holding that demands against deceased proprietors lapse absent enforcement mechanisms. Consequently, the appeal was disposed of, affirming that liability does not survive the proprietor's death and cannot be fastened on the PoA holder.
The CESTAT held that a power of attorney (PoA) holder acts solely as an agent of the principal and is not the beneficial owner; the PoA terminates upon the principal's death. Since the sole proprietor was absolved of wrongdoing and no dues were adjudged, reviving proceedings against the PoA holder post the proprietor's death was impermissible. The appeal identified only the proprietorship firm as a respondent, not the PoA holder, precluding liability on the latter. Further, proceedings against the sole proprietorship abate upon the proprietor's death under Rule 22 of the CESTAT (Procedure) Rules, 1982, consistent with precedent holding that demands against deceased proprietors lapse absent enforcement mechanisms. Consequently, the appeal was disposed of, affirming that liability does not survive the proprietor's death and cannot be fastened on the PoA holder.
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