https://www.taxtmi.com/caselaws?id=404613 The High Court analyzed the interpretation of Section 57 of the Gujarat Value Added Tax Act, 2003, concerning tax liability after a dealer's death. The dispute involved whether the deceased's son was liable for outstanding tax. Additionally, the Court examined if the immovable property was part of the deceased's estate or the son's self-acquired property. The Court requested the State Respondents to clarify the property's status. The judgment will determine if the son is responsible for the tax debt based on property ownership. The case underscores the complexity of tax liability transfer and asset ownership in such situations. en-us Tue, 16 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404613 The High Court analyzed the interpretation of Section 57 of the Gujarat Value Added Tax Act, 2003, concerning tax liability after a dealer's death. The dispute involved whether the deceased's son was liable for outstanding tax. Additionally, the Court examined if the immovable property was part of the deceased's estate or the son's self-acquired property. The Court requested the State Respondents to clarify the property's status. The judgment will determine if the son is responsible for the tax debt based on property ownership. The case underscores the complexity of tax liability transfer and asset ownership in such situations. Case-Laws VAT and Sales Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404613