Implications of Initiating Tax Proceedings Against a Deceased Person

Commissioner of Customs Vs K.V. Paints & Chemicals Co. (CESTAT Chennai)

Introduction: The case of Commissioner of Customs Vs K.V. Paints & Chemicals Co. is an important one that sets a precedent for the treatment of tax proceedings against deceased individuals. The Central Excise and Service Tax Appellate Tribunal (CESTAT) examined the validity and implications of continuing tax proceedings initiated against a person posthumously.

Analysis: The app

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