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Service Tax - Highlights / Catch Notes

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Abatement of appeal upon death of appellant - Rule 22 of the ...

Case Laws     Service Tax

September 27, 2023

Abatement of appeal upon death of appellant - Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - on the death of the appellant, the proceedings will be abated unless an application is made for continuance of such proceedings. In this case, no such application is made. As the Death has occurred on 12.05.2019, nearly four years passed already. - the appeal stands abated - AT

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