https://www.taxtmi.com/caselaws?id=278693 The Court held that the legal heir was not liable for the dues of the business as the show cause notice was issued after the death of the proprietor. It was determined that there was no proper authority to pass the order, leading to the impugned orders being set aside. The Revenue was instructed to serve a proper notice on the remaining partners of the firm for recovery. The appeal was allowed, and the miscellaneous application and stay application were disposed of accordingly. en-us Tue, 13 Feb 2018 00:00:00 +0530 Mon, 18 Feb 2019 06:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278693 The Court held that the legal heir was not liable for the dues of the business as the show cause notice was issued after the death of the proprietor. It was determined that there was no proper authority to pass the order, leading to the impugned orders being set aside. The Revenue was instructed to serve a proper notice on the remaining partners of the firm for recovery. The appeal was allowed, and the miscellaneous application and stay application were disposed of accordingly. Case-Laws Service Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278693