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of <h1>Directors of private companies face joint liability for unpaid taxes under Himachal Pradesh GST Act unless proving no gross neglect.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, directors of a private company are jointly and severally liable for unpaid taxes, interest, or penalties related to the supply of goods or services if these cannot be recovered from the company. This liability applies unless the director can prove that the non-recovery was not due to their gross neglect, misfeasance, or breach of duty. If the company converts to a public company, this liability does not apply to directors for periods when the company was private, except for personal penalties.
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