2017 (5) TMI 1030

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....oner (AR) for the respondent ORDER This appeal filed by Ms. Neeta R. Shewale on behalf of proprietorship concern, M/s Ganesh Electricals & Engineering Works. The issue involved is whether deceased should be issued a show-cause notice and a proceeding under that show-cause notice is legal and correct or otherwise. 2. Shri Amit A. Sheode, ld. consultant submits that the appellant was a prop....

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....missioner (AR) reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides. There is no dispute that the proprietor of the appellants firm Shri Ramesh R. Shewale died on 02.01.2014 and the show-cause notice was issued on 15.12.2014. There is no provision under the CEA and Rules made thereunder to issue a show-cause notice to a dead person. The ....

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....'ble Supreme Court in the case of State of Punjab v. Jullundur Vegetables Syndicate (supra) held that in the absence of any provision under the Act or under the Rules, no proceedings of assessment can be commenced on the dissolved firm. The Hon'ble Supreme Court, further, held that even the proceedings initiated before the dissolution of the firm cannot sustain. In the present case, we fin....

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....Jullundur Vegatable Syndicate (supra), we find merit in the arguments of the appellant. We, therefore, set aside the impugned order and allow the appeal." Similarly in the case of Vira & Co. (supra), Tribunal has held as under:- "5. After hearing both sides, I find that the issue is whether the show-cause notice for demand can be issued to Shri Bharat J. Vira the son of Shri Jadavji F.Vira w....