https://www.taxtmi.com/caselaws?id=344589 Recovery proceedings cannot be maintained against a deceased person, and where a sole proprietor dies during pendency of an appeal, the appeal may abate if no continuation is taken in the manner contemplated by Rule 22 of the CESTAT Procedure Rules. Here, the appellant was a sole proprietorship, the sole proprietor died while the appeal before the Commissioner (Appeals) was pending, and the Tribunal found that the absence of proper continuation led to abatement. The appeal was accordingly disposed of as abated. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 21 Jun 2017 09:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344589 Recovery proceedings cannot be maintained against a deceased person, and where a sole proprietor dies during pendency of an appeal, the appeal may abate if no continuation is taken in the manner contemplated by Rule 22 of the CESTAT Procedure Rules. Here, the appellant was a sole proprietorship, the sole proprietor died while the appeal before the Commissioner (Appeals) was pending, and the Tribunal found that the absence of proper continuation led to abatement. The appeal was accordingly disposed of as abated. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344589