2026 (3) TMI 519

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.... Certificate issued by the Department of Health, Medical and Family Welfare, Government of Andhra Pradesh. 2. The Death Certificate of Shri Gunupati Gopal Reddy is reproduced below for ready reference:- 3. Smt. Anandalakshmi Ganeshram, Ld. Assistant Commissioner appeared for the Department. 4. On the death of the Appellant, the Appeal stands abated in terms of provisions of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of the CESTAT (Procedure) Rules reads as under:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adju....

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....in as much as the dead person, who is proceeded against is not alive to defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE : "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present case is whether as assessment pro....

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..../ NAME OF HUSBAND / WIFE: GUNAPATI SYAMALAMMA / fanend ryaway duf, số Dong / AADHAAR NUMBER OF MOTHER: b / NAME OF MOTHER: GUNAPATI SANKARAMMA / NGard ācā00; dog be / NAME OF FATHER: GUNAPATI VENKU REDDY / Mane-d Solo 8g doğ thucy ngõ aug / AADHAAR NUMBER OF FATHER: todolo ad rige adisas / PERMANENT ADDRESS OF DECEASED : andoba acidod" arte atgras / ADDRESS OF THE DECEASED AT THE TIME OF DEATH: LEGUNTAPADU LEGUNTAPADU, KOVUR, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524137 / 8/wbde. ['ar5, 4 2) au6 3ogda, boga84. 524137 LEGUNTAPADU, LEGUNTAPADU, KOVUR, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524137 / 8usd, 5: 5. Jag gera Jegda , wog584. 524137 ainda de / DATE OF REGISTRATION: 29-10-2024 ....