TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 548
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....ing disposed of by way of this common order. 2. The husband of the petitioner was a registered dealer under A.P. VAT Act and was involved in the business of excavation of stone and processing the same in a stone crusher. The husband of the petitioner passed away on 20.07.2017. The fact of his demise was also informed to the 1st respondent-assessing authority on 14.11.2017. This information was given to the 1st respondent on account of certain claims made by the 1st respondent, for recovery of tax amounts, from the late husband of the petitioner. 3. Subsequent to these proceedings, the 1st respondent issued an order of assessment, dated 26.03.2020, and later, an order of penalty, dated 18.11.2020. In both these proceedings, mention was mad....
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....ction 23 of the A.P VAT Act which provides for the legal representatives or other representatives of a deceased dealer, to represent such a dealer by the assessment proceedings as well as subsequent appeal or revisional proceedings. 7. Learned counsel would also contend that the period of limitation set out under Section 21(3) of A.P VAT Act had expired for both these years and the order of assessment and order of penalty were beyond the said period. He would also contend that the provisions of Section 21(5) which gives an extended period of six years was not available inasmuch as neither the notices nor the impugned assessment or penalty orders mentioned Section 21(5). He would also submit that none of the proceedings anywhere state that....
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....r. The question that would arise is whether such a provision can be invoked without specifically mentioning the fact that there was willful evasion of tax by a dealer. The further question is whether the aid of such a provision can be taken without any mention being made either in the assessment order or in the show cause notice that the extended period of limitation was being applied. 11. This issue had come up before a Division Bench of the erstwhile High Court of Andhra Pradesh in the case of K.G.F. Cottons (P.) Ltd. Vs. Asst. Commissioner (CT) LTU (2015) 58 Taxmann.com 340 (A.P). A Division Bench of the erstwhile High Court of Andhra Pradesh after an extensive review of the facts and law had summarized their conclusions in paragraph-11....
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....tation in terms of Section 21(5) of the Act notwithstanding that the show-cause notice does not explicitly refer to Section 21(5) and does not specifically use the words willful evasion of tax. (lix). As the fact of commission of willful evasion is a jurisdictional fact, the dealer is entitled to satisfy the prescribed authority, on being given the opportunity to show cause, that such jurisdictional facts are nonexistent, and jurisdiction under Section 21(5) of the Act should not be exercised. It is necessary, therefore, for the prescribed authority to detail these jurisdictional facts in the show-cause notice proposing to assess the dealer to tax under Section 21(5) of the Act. 12. We do not propose to go into the question of whether th....
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....on (1) as if the Executor, Administrator, Successor in title or other legal representative were himself the dealer. (3) The provisions of sub-sections (1) and (2) shall apply mutatis mutandis to a partnership firm of which the managing partners have died. 14. The aforesaid provision clearly provides for the legal representatives or administrators etc., of the estate of a dead person to take up the responsibility of filing necessary returns, participating in the assessment proceedings as well as in the subsequent appellate or revisional proceedings. In the present case, the petitioner who is the wife of the deceased dealer, would fall squarely within the category of legal representatives of the deceased dealer. 15. In view of the fact th....