https://www.taxtmi.com/caselaws?id=766880 CESTAT Allahabad dismissed an appeal filed by legal heir of deceased proprietor challenging tax demand proceedings. Court held that tax proceedings against proprietor die with his death and cannot be continued against legal heirs, citing SC precedent in Shabina Abraham case. Legal heir lacked locus standi as he failed to establish takeover of proprietorship business and did not file appeal under Rule 22 before proprietor's death. Appeal dismissed as not maintainable since proceedings against deceased proprietor cannot be transferred to legal heirs without proper succession documentation. en-us Tue, 04 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766880 CESTAT Allahabad dismissed an appeal filed by legal heir of deceased proprietor challenging tax demand proceedings. Court held that tax proceedings against proprietor die with his death and cannot be continued against legal heirs, citing SC precedent in Shabina Abraham case. Legal heir lacked locus standi as he failed to establish takeover of proprietorship business and did not file appeal under Rule 22 before proprietor's death. Appeal dismissed as not maintainable since proceedings against deceased proprietor cannot be transferred to legal heirs without proper succession documentation. Case-Laws Service Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766880