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2019 (1) TMI 1880 - HC - VAT and Sales TaxService of assessment order - validity of consequential recovery action - HELD THAT:- The assessment order was actually served on the petitioner. The petitioner's counsel is not in a position to say as to whether the said order was questioned in the manner known to law. The affidavit filed in support of the Writ petition is also silent. The petitioner has woken up only after the recovery action was taken. What is under challenge in this order is only the auction notice dated 27.07.2011. When the primary order has not been set aside or stayed in the manner known to law, the challenge to the consequential recovery action is not maintainable. Therefore, as long as the original order dated 30.09.2003 has not been challenged, there cannot be any challenge to the consequential recovery action. Of course the petitioner will be liable only to the extent of inheritance. There cannot be any personal liability for the legal representatives. The property of the original assessee alone can be proceeded against. Petition dismissed.
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