https://www.taxtmi.com/caselaws?id=160840 The Court ruled in favor of the petitioners, directors of private limited companies, in a case concerning the recovery of sales tax arrears. The Court held that while directors could be personally liable under specific circumstances outlined in the Central Sales Tax Act, recovery proceedings against them were impermissible in this case. It was emphasized that before holding directors personally liable for the company's tax debts, it must be shown that the tax assessed on the company cannot be recovered from the company itself. The Court directed the respondents to cease recovery from the directors personally, allowing them to pursue legal actions against the company's assets or other liable parties. en-us Thu, 10 Sep 1998 00:00:00 +0530 Wed, 25 Dec 2013 15:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160840 The Court ruled in favor of the petitioners, directors of private limited companies, in a case concerning the recovery of sales tax arrears. The Court held that while directors could be personally liable under specific circumstances outlined in the Central Sales Tax Act, recovery proceedings against them were impermissible in this case. It was emphasized that before holding directors personally liable for the company's tax debts, it must be shown that the tax assessed on the company cannot be recovered from the company itself. The Court directed the respondents to cease recovery from the directors personally, allowing them to pursue legal actions against the company's assets or other liable parties. Case-Laws VAT and Sales Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160840