https://www.taxtmi.com/caselaws?id=352452 The Appellate Tribunal CESTAT Chennai allowed the appeal, setting aside the show cause notice issued on the legal heir of a deceased proprietor for allegedly short paid duty. The Tribunal held that the notice was void ab-initio, following legal precedent that assessment proceedings against a deceased person's legal heirs are impermissible without specific provisions. The Tribunal directed the Adjudicating authority to refund the amount collected from the legal heir with interest within 60 days, emphasizing the distinct proprietorship after re-registration and the error in issuing the notice. en-us Fri, 24 Nov 2017 00:00:00 +0530 Thu, 15 Feb 2018 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352452 The Appellate Tribunal CESTAT Chennai allowed the appeal, setting aside the show cause notice issued on the legal heir of a deceased proprietor for allegedly short paid duty. The Tribunal held that the notice was void ab-initio, following legal precedent that assessment proceedings against a deceased person's legal heirs are impermissible without specific provisions. The Tribunal directed the Adjudicating authority to refund the amount collected from the legal heir with interest within 60 days, emphasizing the distinct proprietorship after re-registration and the error in issuing the notice. Case-Laws Service Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352452