Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Effect of amalgamation on corporate identity and liabilities was determinative: because the assessment related to a transferor company that had been amalgamated, its liabilities could not be attributed to that non-existing entity and the banking attachment enforced against the petitioner could not be sustained. Liability of a former director was rejected as the petitioner had resigned before the assessment periods and thus could not be held personally responsible for the companys tax debt. Reliance on a provision purporting to fasten director liability was held inapplicable where the transferor company stood amalgamated and the tax authorities could proceed against the amalgamated entity instead.
Effect of amalgamation on corporate identity and liabilities was determinative: because the assessment related to a transferor company that had been amalgamated, its liabilities could not be attributed to that non-existing entity and the banking attachment enforced against the petitioner could not be sustained. Liability of a former director was rejected as the petitioner had resigned before the assessment periods and thus could not be held personally responsible for the companys tax debt. Reliance on a provision purporting to fasten director liability was held inapplicable where the transferor company stood amalgamated and the tax authorities could proceed against the amalgamated entity instead.
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