https://www.taxtmi.com/caselaws?id=381817 The Gujarat HC held that tax dues of a deceased dealer could not be recovered by attaching a widow's personal property purchased and held in her own name. Section 57 of the Gujarat Value Added Tax Act, 2003 limits recovery from a legal representative to the deceased dealer's estate, and the respondents failed to show that the disputed property formed part of that estate. Section 57(2) was inapplicable because it concerns partition of Hindu undivided family property, and the widow's prosecution of appeals after her husband's death did not amount to continuation of the business under section 57(1)(a). The charge on the property was therefore unsustainable. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 19 Jun 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381817 The Gujarat HC held that tax dues of a deceased dealer could not be recovered by attaching a widow's personal property purchased and held in her own name. Section 57 of the Gujarat Value Added Tax Act, 2003 limits recovery from a legal representative to the deceased dealer's estate, and the respondents failed to show that the disputed property formed part of that estate. Section 57(2) was inapplicable because it concerns partition of Hindu undivided family property, and the widow's prosecution of appeals after her husband's death did not amount to continuation of the business under section 57(1)(a). The charge on the property was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381817