https://www.taxtmi.com/caselaws?id=159884 Corporate directors are not personally liable for a company's sales tax arrears merely because they hold office; personal recovery requires an express statutory basis. Coercive recovery also requires valid assessment or penalty orders to be served and compliance with fair procedure. Where an SSI exemption claim remains pending before the competent authority, recovery action may be premature. These principles protect the company's separate legal personality, prevent recovery from directors without statutory authority, and require tax authorities to complete assessment and observe natural justice before enforcing alleged dues. 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 Corporate directors are not personally liable for a company's sales tax arrears merely because they hold office; personal recovery requires an express statutory basis. Coercive recovery also requires valid assessment or penalty orders to be served and compliance with fair procedure. Where an SSI exemption claim remains pending before the competent authority, recovery action may be premature. These principles protect the company's separate legal personality, prevent recovery from directors without statutory authority, and require tax authorities to complete assessment and observe natural justice before enforcing alleged dues. Case-Laws VAT and Sales Tax Thu, 04 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159884