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of <h1>Directors of Private Companies Liable for Unpaid Taxes Under Section 89 of Jharkhand GST Act 2017</h1> Under Section 89 of the Jharkhand Goods and Services Tax Act, 2017, if a private company cannot pay due tax, interest, or penalties related to goods or services, its directors at the time are jointly and severally liable unless they prove the non-recovery is not due to their gross neglect, misfeasance, or breach of duty. If the company converts to a public company, the liability does not apply to directors for periods when it was private, except for personal penalties imposed on them.
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