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TMI Blog2019 (2) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is that there is unreasonable delay insofar as seeking for impleadment, setting aside abatement - Held that:- The Tribunal had noticed that the transfer of registration was applied for earlier on 22.05.2017. The fact that the transfer of registration was applied for before the Assessing Officer, would definitely enable the Department to file an impleading petition. But, the person who applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 by the erstwhile proprietor fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration 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'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 be impleaded. The Department th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Within six weeks there was an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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