https://www.taxtmi.com/caselaws?id=375536 The Tribunal was justified in condoning the delay in seeking substitution and in permitting impleadment of the deceased proprietor's legal heir in the pending tax appeal. The Court accepted that the registration had already stood transferred to the son on his own application, the death of the proprietor was promptly brought to the Tribunal's notice, and the impleadment request was filed within a reasonable time. As the explanation for the delay was satisfactory and no undue laxity by the Department was shown, the Tribunal's order disclosed no infirmity and was upheld. en-us Fri, 08 Feb 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375536 The Tribunal was justified in condoning the delay in seeking substitution and in permitting impleadment of the deceased proprietor's legal heir in the pending tax appeal. The Court accepted that the registration had already stood transferred to the son on his own application, the death of the proprietor was promptly brought to the Tribunal's notice, and the impleadment request was filed within a reasonable time. As the explanation for the delay was satisfactory and no undue laxity by the Department was shown, the Tribunal's order disclosed no infirmity and was upheld. Case-Laws VAT and Sales Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375536