Director liability for unpaid GST in company liquidation: joint and several responsibility unless gross neglect is disproved.

The liquidator must notify the Commissioner within thirty days of appointment; the Commissioner shall, after inquiry, notify within three months the amount sufficient to secure tax, interest or penalty payable by the company, and may proceed with recovery. If dues cannot be recovered from a private company in liquidation, every person who was a director during the relevant period is jointly and severally liable unless he proves to the Commissioner that non-recovery is not attributable to gross neglect, misfeasance or breach of duty.

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