{"id":13860,"date":"2020-11-19T03:08:47","date_gmt":"2020-11-19T03:08:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shabina-abraham-and-ors-v-cce-2015-10-scc-770-2015-52-gst-30-sc-2015-322-elt-372-sc-2\/"},"modified":"2020-11-19T03:08:47","modified_gmt":"2020-11-19T03:08:47","slug":"shabina-abraham-and-ors-v-cce-2015-10-scc-770-2015-52-gst-30-sc-2015-322-elt-372-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shabina-abraham-and-ors-v-cce-2015-10-scc-770-2015-52-gst-30-sc-2015-322-elt-372-sc-2\/","title":{"rendered":"Shabina Abraham and Ors. v. CCE (2015) 10 SCC 770\/ (2015) 52 GST 30 (SC)\/ 2015 (322) ELT 372 (SC)"},"content":{"rendered":"<p><strong>Facts: <\/strong>Notice issued to legal representative of deceased sole proprietor to recover tax for the period when the proprietor was alive.<\/p>\n<p>\u00a0<\/p>\n<p><strong>Issue:<\/strong> Whether legal representatives of a deceased assessee can be subjected to recovery of tax after death of assessee in absence of specific provision in the statute?<\/p>\n<p><strong><br \/><\/strong><strong>View: <\/strong>Term \u201cassessee\u201d was defined in present tense as a \u201cperson who is liable to pay duty of excise. Therefore, only a living person could be an assessee. When the Central Excise Act, 1944 does not contain any machinery to assess the legal heirs of a dead natural person, there is nothing which can be said to be \u201cpayable\u201d to Government.\u00a0\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Held: <\/strong>Tax cannot be recovered from the legal representative of deceased assessee in absence of specific machinery provision in the statute permitting this.\u00a0 (CA No. 5802 of 2005 dt 29 -7 2015)<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><strong>Editorial\u00a0 : <\/strong>Section 93 of the CGST and SGST Acts contain a specific machinery provision for assessing the legal representatives of deceased assessee in respect of tax payable by the assesse and the quantum of liability\u00a0 depend on as to whether the legal representative have continued the business of the deceased proprietor or discontinued the same upon his death.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u201cThe very reason for nature\u2019s existence is for the education of the soul.\u201d<\/p>\n<p>\u00a0<\/p>\n<p><strong>SWAMI VIVEKANANDA <\/strong><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Excise Act, 1944 <\/p>\n<p> S.4 : Assessee &#8211; Death of assessee \u2013 Assessment abates and legal representative not liable unless specifically provided for in the taxing statute .[ S. 3, 2, 4(3)(a)  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-13860","post","type-post","status-publish","format-standard","hentry","category-allied-laws"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3By","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13860\/revisions"}],"predecessor-version":[{"id":13861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13860\/revisions\/13861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}