https://www.taxtmi.com/caselaws?id=779752 HC set aside the assessment (26.03.2020) and penalty (18.11.2020) because proceedings could not be initiated or continued against the deceased person. The court remanded the matters to the assessing authority to complete assessment and penalty proceedings in accordance with law and held that proceedings may continue against the petitioner and other legal representatives who are class-I heirs under the Hindu Succession Act by virtue of Section 23 of the A.P. VAT Act. The court did not decide the applicability of Section 21(5) regarding willful evasion. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779752 HC set aside the assessment (26.03.2020) and penalty (18.11.2020) because proceedings could not be initiated or continued against the deceased person. The court remanded the matters to the assessing authority to complete assessment and penalty proceedings in accordance with law and held that proceedings may continue against the petitioner and other legal representatives who are class-I heirs under the Hindu Succession Act by virtue of Section 23 of the A.P. VAT Act. The court did not decide the applicability of Section 21(5) regarding willful evasion. Case-Laws VAT / Sales Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779752