https://www.taxtmi.com/caselaws?id=155987 Direct recovery of sales tax arrears from directors of a private company is impermissible unless the statutory conditions in section 16-B are met. The provision fastens joint and several liability on directors only where the company is being wound up and the tax due from it cannot be recovered, subject to the director proving absence of gross neglect, misfeasance or breach of duty. In the absence of liquidation, liability cannot be imposed on directors directly, though recovery against the company itself remains unaffected. en-us Mon, 03 Apr 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155987 Direct recovery of sales tax arrears from directors of a private company is impermissible unless the statutory conditions in section 16-B are met. The provision fastens joint and several liability on directors only where the company is being wound up and the tax due from it cannot be recovered, subject to the director proving absence of gross neglect, misfeasance or breach of duty. In the absence of liquidation, liability cannot be imposed on directors directly, though recovery against the company itself remains unaffected. Case-Laws VAT and Sales Tax Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155987