Recovery from legal representative and estate attachment under VAT law examined; High Court sought State's reply on prima facie record.

The Gujarat High Court examined whether the Department could proceed against the writ applicant as legal representative of a deceased dealer for recovery of tax dues under the Gujarat Value Added Tax Act, 2003, and whether the attached immovable property formed part of the deceased's estate. The Court issued notice to the respondents and required the State to file a reply, noting that the materials on record prima facie suggested the property may be part of the deceased's estate.

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Issues: Whether the Department could proceed against the writ applicant as legal representative of the deceased dealer for recovery of tax dues under the Gujarat Value Added Tax Act, 2003, and whether the immovable property attached was part of the estate of the deceased.

Outcome: Notice issued to the respondents, returnable on a specified date, with the State required to file a reply indicating that the materials on record prima facie suggest that the property may be the estate of the deceased.

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