https://www.taxtmi.com/caselaws?id=776153 Proceedings against a deceased sole proprietor generally abate under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless continuation is sought by the successor-in-interest or legal representative. A power of attorney holder does not incur independent liability merely by acting for the principal, and the agency terminates on the principal's death under Section 201 of the Indian Contract Act, 1872. The revenue cannot revive abated proceedings by treating the attorney holder as the beneficial owner or by proceeding against the proprietary concern on new factual assertions beyond the show cause notice or memorandum of appeal. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776153 Proceedings against a deceased sole proprietor generally abate under Rule 22 of the CESTAT (Procedure) Rules, 1982 unless continuation is sought by the successor-in-interest or legal representative. A power of attorney holder does not incur independent liability merely by acting for the principal, and the agency terminates on the principal's death under Section 201 of the Indian Contract Act, 1872. The revenue cannot revive abated proceedings by treating the attorney holder as the beneficial owner or by proceeding against the proprietary concern on new factual assertions beyond the show cause notice or memorandum of appeal. Case-Laws Customs Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776153