https://www.taxtmi.com/caselaws?id=438975 The Tribunal held that the appeal filed by the Commissioner of Customs Seaport, Chennai against the sanction of SAD refund to the Respondent, M/s. K.V. Paints & Chemical Co., was abated due to the death of the sole proprietor. No application for continuation was submitted within the required period, leading to the appeal's abatement. The Tribunal cited a SC judgment, emphasizing that proceedings against a deceased person violate natural justice. Consequently, the appeal was disposed of, affirming that tax laws apply to the living, and proceedings cannot continue against the deceased. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438975 The Tribunal held that the appeal filed by the Commissioner of Customs Seaport, Chennai against the sanction of SAD refund to the Respondent, M/s. K.V. Paints & Chemical Co., was abated due to the death of the sole proprietor. No application for continuation was submitted within the required period, leading to the appeal's abatement. The Tribunal cited a SC judgment, emphasizing that proceedings against a deceased person violate natural justice. Consequently, the appeal was disposed of, affirming that tax laws apply to the living, and proceedings cannot continue against the deceased. Case-Laws Customs Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438975