2019 (2) TMI 1163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sales Tax<br>MR K. VINOD CHANDRAN AND MR SHOK MENON, JJ. For The Petitioner :BY ADV. SRI. P. M. POULOSE For The Respondent : SRI MOHAMMED RAFIQ SR GP JUDGMENT Vinod Chandran, J The petitioner is a firm which was registered under the Kerala Value Added Tax Act, 2003 (KVAT Act) and now represented by one Gautham V Pavithran, the son of the earlier proprietor. There was an option filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsent received from them. The Registration was transferred in the name of Gautham V Pavithran, the son of the deceased proprietor. 3. In the appeal pending before the Tribunal there was no impleadment made by substituting the proprietor&#39;s name. The learned Counsel appearing for the firm represented before the Tribunal on 19.10.2017 that the proprietor is no more and his legal heirs have to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....person who applied for transfer of registration in his name also had a duty to apprise the Tribunal of the death of his predecessor and he having stepped into the shoes of his father. 5. In fact, the Tribunal has specifically noticed that it was apprised of the death of the proprietor of the firm on 19.10.2017. The Counsel for the firm had informed the Tribunal about the death of the proprietor....