Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Page of 4821
Press 'Enter' after typing page number.
6761 to 6780 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Directors cannot be made personally liable for a company's GST dues merely by virtue of office; recovery from their personal assets is permissible only if the statutory conditions for fastening vicarious liability are satisfied, including the requirements in Section 88(3) and an opportunity to show that non-recovery from the company was not due to their gross negligence, misfeasance or breach of duty. As the directors were not heard before their personal bank accounts were attached, the recovery notices were unsustainable. The HC set aside the attachments and remitted the matter for fresh consideration after receiving representations and granting a hearing.
Directors cannot be made personally liable for a company's GST dues merely by virtue of office; recovery from their personal assets is permissible only if the statutory conditions for fastening vicarious liability are satisfied, including the requirements in Section 88(3) and an opportunity to show that non-recovery from the company was not due to their gross negligence, misfeasance or breach of duty. As the directors were not heard before their personal bank accounts were attached, the recovery notices were unsustainable. The HC set aside the attachments and remitted the matter for fresh consideration after receiving representations and granting a hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
