https://www.taxtmi.com/caselaws?id=405276 Recovery of VAT dues from immovable property raised questions whether the property formed part of a deceased dealer's estate and whether the dealer held any joint ownership interest. The High Court recorded a prima facie view that the available material did not establish either connection. It also considered whether a demand notice under the Gujarat Value Added Tax Act and its rules was required before auction proceedings under the Gujarat Land Revenue Code could begin. No final merits determination was made; status quo over the property's nature, character and possession was ordered pending further hearing. en-us Thu, 04 Mar 2021 00:00:00 +0530 Tue, 16 Mar 2021 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405276 Recovery of VAT dues from immovable property raised questions whether the property formed part of a deceased dealer's estate and whether the dealer held any joint ownership interest. The High Court recorded a prima facie view that the available material did not establish either connection. It also considered whether a demand notice under the Gujarat Value Added Tax Act and its rules was required before auction proceedings under the Gujarat Land Revenue Code could begin. No final merits determination was made; status quo over the property's nature, character and possession was ordered pending further hearing. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405276