https://www.taxtmi.com/caselaws?id=159884 Directors are not personally liable for a company's sales tax arrears merely because they hold office, unless a statute expressly creates such liability. Coercive recovery against them cannot be sustained without a served assessment or penalty order and while an exemption claim remains pending. The article also notes that recovery action taken in the absence of fair procedure and prior notice is vulnerable as a breach of natural justice. On these principles, personal recovery from directors and premature coercive enforcement were treated as unsustainable. en-us Thu, 04 Jun 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159884 Directors are not personally liable for a company's sales tax arrears merely because they hold office, unless a statute expressly creates such liability. Coercive recovery against them cannot be sustained without a served assessment or penalty order and while an exemption claim remains pending. The article also notes that recovery action taken in the absence of fair procedure and prior notice is vulnerable as a breach of natural justice. On these principles, personal recovery from directors and premature coercive enforcement were treated as unsustainable. Case-Laws VAT and Sales Tax Thu, 04 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159884