Appeal Abates on Death of Sole Proprietor: CESTAT

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Appeal Abates on Death of Sole Proprietor: CESTAT

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Published on

12/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Regional Bench has held that an appeal filed by a sole proprietorship concern stands abated upon the death of its proprietor if no legal representative seeks continuation of the proceedings within the prescribed time. The bench comprising P. Dinesha (Judicial Member) and M. Ajit Kumar…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Appeal Abates on Death of Sole Proprietor: CESTAT

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