https://www.taxtmi.com/caselaws?id=415853 The Tribunal accepted the request for abatement of the appeal following the death of the sole proprietor of the respondent Proprietorship firm. The decision was based on the mandatory nature of abatement in such cases as per Rule 22 of the CESTAT Procedure Rules, the legal incapacity to pursue action against a deceased individual, and compliance with the limitation period for filing such applications. The appeal was ordered to stand abated, concluding the matter. en-us Mon, 22 Nov 2021 00:00:00 +0530 Thu, 16 Dec 2021 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415853 The Tribunal accepted the request for abatement of the appeal following the death of the sole proprietor of the respondent Proprietorship firm. The decision was based on the mandatory nature of abatement in such cases as per Rule 22 of the CESTAT Procedure Rules, the legal incapacity to pursue action against a deceased individual, and compliance with the limitation period for filing such applications. The appeal was ordered to stand abated, concluding the matter. Case-Laws Service Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415853