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VAT - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Recovery of dues - from the assets of wife of deceased dealer - ...

VAT and Sales Tax

June 20, 2019

Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of the deceased - in the absence of any power vested in the respondents to recover the dues from the property of the petitioner(wife) other than estate of the deceased, the charge created over the subject property of the petitioner is without any authority of law

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