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    <title>2007 (2) TMI 609 - MADRAS HIGH COURT</title>
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    <description>The court held that the notice demanding payment from the petitioner, a former director, for alleged arrears of sales tax, surcharge, and penalty was invalid. Emphasizing the legal entity status of a company, the court ruled that company dues should be recovered solely from the company, not its directors. Citing previous judgments, the court set aside the notice and allowed the writ petition without imposing costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=163478</link>
      <description>The court held that the notice demanding payment from the petitioner, a former director, for alleged arrears of sales tax, surcharge, and penalty was invalid. Emphasizing the legal entity status of a company, the court ruled that company dues should be recovered solely from the company, not its directors. Citing previous judgments, the court set aside the notice and allowed the writ petition without imposing costs.</description>
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