https://www.taxtmi.com/caselaws?id=111648 The High Court of Patna, in a judgment by Justice Navaniti Prasad Singh, ruled that directors of a company cannot be personally liable for the company's sales tax dues. The court emphasized the separate legal identity of a company under the Companies Act and cited precedents to support its decision. Consequently, the court quashed the proceedings against the directors, clarifying that they could only represent the company in legal matters without bearing personal liability for its debts. en-us Tue, 22 Aug 2006 00:00:00 +0530 Tue, 24 Apr 2012 15:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111648 The High Court of Patna, in a judgment by Justice Navaniti Prasad Singh, ruled that directors of a company cannot be personally liable for the company's sales tax dues. The court emphasized the separate legal identity of a company under the Companies Act and cited precedents to support its decision. Consequently, the court quashed the proceedings against the directors, clarifying that they could only represent the company in legal matters without bearing personal liability for its debts. Case-Laws Companies Law Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111648