https://www.taxtmi.com/caselaws?id=786376 Abatement of proceedings follows the death of a sole proprietor because the taxing statute provides no mechanism to continue assessment or recovery against legal heirs; therefore service of a show cause notice on the deceased is legally untenable and proceedings lapse. The tribunal applied precedent from higher courts to conclude that assessment and recovery cannot be maintained against successors, rendering the original order void ab initio and the demand unsustainable; the impugned order was set aside and the appeal allowed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786376 Abatement of proceedings follows the death of a sole proprietor because the taxing statute provides no mechanism to continue assessment or recovery against legal heirs; therefore service of a show cause notice on the deceased is legally untenable and proceedings lapse. The tribunal applied precedent from higher courts to conclude that assessment and recovery cannot be maintained against successors, rendering the original order void ab initio and the demand unsustainable; the impugned order was set aside and the appeal allowed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786376