Service Tax Adjudication Can’t Continue Against Deceased Assessee: Orissa HC Quashes Demand Raised in Dead Person’s Name

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Service Tax Adjudication Can’t Continue Against Deceased Assessee: Orissa HC Quashes Demand Raised in Dead Person’s Name

Indirect Taxes

Published on

17/01/2026

By Mariya Paliwala

Service Tax Adjudication Can’t Continue Against Deceased Assessee: Orissa HC Quashes Demand Raised in Dead Person’s Name

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The Orissa High Court has quashed a service tax demand raised against a deceased individual, holding that adjudication proceedings under the Finance Act, 1994 cannot continue against a dead person in the absence of a specific statutory provision permitting such continuation. The bench of Justice Harish Tandon and Justice Murahari Sri Raman has declared the…

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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.

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Service Tax Adjudication

Service Tax Adjudication Can’t Continue Against Deceased Assessee: Orissa HC Quashes Demand Raised in Dead Person’s Name

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