https://www.taxtmi.com/caselaws?id=245501 Tax dues of a company cannot be enforced against a director's personal assets unless the statute expressly permits such recovery. Section 38 of the U.P. Value Added Tax Act, 2008 applies only where a limited company is wound up and tax remains unrecovered; in that situation, director liability may arise subject to statutory conditions. As the company was not in liquidation, the provision had no application and the company's separate juristic personality protected the director from personal recovery. The recovery citation was therefore set aside only to the extent it sought enforcement against the petitioner's personal assets, while proceedings against the company remained undisturbed. en-us Thu, 13 Mar 2014 00:00:00 +0530 Sat, 25 Jul 2015 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245501 Tax dues of a company cannot be enforced against a director's personal assets unless the statute expressly permits such recovery. Section 38 of the U.P. Value Added Tax Act, 2008 applies only where a limited company is wound up and tax remains unrecovered; in that situation, director liability may arise subject to statutory conditions. As the company was not in liquidation, the provision had no application and the company's separate juristic personality protected the director from personal recovery. The recovery citation was therefore set aside only to the extent it sought enforcement against the petitioner's personal assets, while proceedings against the company remained undisturbed. Case-Laws VAT and Sales Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245501