https://www.taxtmi.com/caselaws?id=362324 Proceedings initiated through a show cause notice issued to a deceased proprietor were held unsustainable because no valid action can be taken against a dead person and the deceased cannot be heard in defence, engaging natural justice; the challenge to the notice was therefore accepted. The Tribunal also held that its earlier order contained an apparent factual error by recording that death occurred during the appeal when the record showed death before issuance of the notice, making rectification permissible. On that basis, the appellant's rectification application was allowed and the Revenue's rectification request was dismissed. en-us Thu, 10 May 2018 00:00:00 +0530 Sat, 23 Jun 2018 08:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362324 Proceedings initiated through a show cause notice issued to a deceased proprietor were held unsustainable because no valid action can be taken against a dead person and the deceased cannot be heard in defence, engaging natural justice; the challenge to the notice was therefore accepted. The Tribunal also held that its earlier order contained an apparent factual error by recording that death occurred during the appeal when the record showed death before issuance of the notice, making rectification permissible. On that basis, the appellant's rectification application was allowed and the Revenue's rectification request was dismissed. Case-Laws Service Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362324