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2021 (3) TMI 604 - HC - VAT and Sales TaxRecovery of dues of deceased dealer - The immovable property sought to be put to auction is of the ownership of the mother of the deceased dealer and it is not the estate of the deceased - Section 57 of the Gujarat Value Added Tax Act, 2003 - notice of demand under Section 42 of the GVAT Act, 2003 read with Rule 61 of the Rules - HELD THAT:- There is nothing to indicate that the immovable property in question is the estate of the deceased. There is nothing to even indicate that the deceased dealer was the joint owner or a co-owner of the property in question. However, with a view to give one opportunity to the learned AGP to meet with the aforesaid two arguments of the learned counsel appearing for the writ applicant, we grant one week time to Mr. Utkarsh Sharma. On the next date of hearing, Mr. Sharma shall point out to the Court in what manner the property in question is the estate of the deceased and whether any notice of demand under Section 42 of the GVAT Act, 2003 read with Rule 61 of the Rules has been issued at any point of time, in accordance with law. Post this matter for final hearing on 15.03.2021 on top of the Board. Till the next date of hearing, the respondents shall maintain status quo as regards the nature, character and possession of the property in question.
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