https://www.taxtmi.com/caselaws?id=779752 Tax proceedings cannot be maintained against a deceased dealer, so assessment and penalty orders passed after death could not stand. However, Section 23 of the A.P. VAT Act expressly authorises assessment, recovery, and related appellate or revisional proceedings against the executor, administrator, successor in title, or other legal representative, with liability limited to the deceased dealer's estate. On that basis, the impugned orders were set aside and the matter was remitted to the assessing authority to proceed afresh after notice to the legal representatives. 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 Tax proceedings cannot be maintained against a deceased dealer, so assessment and penalty orders passed after death could not stand. However, Section 23 of the A.P. VAT Act expressly authorises assessment, recovery, and related appellate or revisional proceedings against the executor, administrator, successor in title, or other legal representative, with liability limited to the deceased dealer's estate. On that basis, the impugned orders were set aside and the matter was remitted to the assessing authority to proceed afresh after notice to the legal representatives. Case-Laws VAT / Sales Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779752