https://www.taxtmi.com/caselaws?id=154211 The court held that the recovery notice issued against the Director of a private limited company for sales tax arrears was unauthorized and illegal. The Director was not personally liable for the company's tax liabilities, and the court restrained further recovery proceedings against him. However, the ruling did not prevent the revenue from pursuing recovery against the company or the Director if it is proven that he possesses the company's assets. Recovery actions against the company and its assets were permitted in accordance with the law. The writ petition was allowed with no costs awarded. en-us Tue, 05 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154211 The court held that the recovery notice issued against the Director of a private limited company for sales tax arrears was unauthorized and illegal. The Director was not personally liable for the company's tax liabilities, and the court restrained further recovery proceedings against him. However, the ruling did not prevent the revenue from pursuing recovery against the company or the Director if it is proven that he possesses the company's assets. Recovery actions against the company and its assets were permitted in accordance with the law. The writ petition was allowed with no costs awarded. Case-Laws VAT and Sales Tax Tue, 05 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154211