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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Directors of Private Companies Liable for Unpaid GST Under Punjab Act 2017 Unless Proven Otherwise</h1> Under the Punjab Goods and Services Tax Act, 2017, if a private company cannot pay its due tax, interest, or penalty for any period, all directors during that time are jointly and severally liable, unless they prove 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 liabilities incurred while it was private, except for any personal penalties imposed on them.
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