Fiscal Proceedings- Abatement Thereof:

• Jaiwanti Vs. Union Of India- WP(C) 7254 Of 2025- Delhi High Court Judgment Dated- 25.09.2023- Held, “43. For these reasons, the contention that the Show Cause Notice dated 31.07.2024 is without jurisdiction solely because it was issued after death is rejected. The challenge to Section 93(1)(b) on the constitutional grounds urged is also rejected.” CLICK FOR FULL PDF.

• Shabina Abraham Vs. Collector of Central Excise and Customs- (2015) 10 SCC 770- Section-93(1)(B) CGST Act- Section-159(2)(b) CGST Act- Section-126(3) CGST Act- Held, statutory authority need to determinate against an estate. Further held, fiscal proceedings does not invariably abate upon death.

• RK Garg Vs. Union of India- (1981) 4 SCC 675- The presumption of constitutionality and the latitude recognised for economic legislation do not exclude scrutiny under Article-14 of Constitution.

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