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HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices while permitting respondents to pursue alternative recovery remedies consistent with the Act, 1944's legal framework, thus restricting directors' liability to CGST Act-assessed dues and maintaining distinct procedural pathways for tax recovery.
HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices while permitting respondents to pursue alternative recovery remedies consistent with the Act, 1944's legal framework, thus restricting directors' liability to CGST Act-assessed dues and maintaining distinct procedural pathways for tax recovery.
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