https://www.taxtmi.com/caselaws?id=164599 The court held that directors cannot be held personally liable for a company's civil dues under the Bihar Tax on Entry of Goods Act, 1993. The judgment declared the certificate proceedings against the directors null and void, emphasizing that directors are distinct from the company and cannot be targeted individually for company liabilities. Additionally, the court allowed the writ petition challenging the certificate proceedings, stating that if actions are without jurisdiction, alternative remedies need not be exhausted. The court highlighted the independence of a company as a legal entity and granted relief through the writ petition, quashing the proceedings before the Certificate Officer. en-us Wed, 15 Oct 2008 00:00:00 +0530 Mon, 28 Apr 2014 11:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164599 The court held that directors cannot be held personally liable for a company's civil dues under the Bihar Tax on Entry of Goods Act, 1993. The judgment declared the certificate proceedings against the directors null and void, emphasizing that directors are distinct from the company and cannot be targeted individually for company liabilities. Additionally, the court allowed the writ petition challenging the certificate proceedings, stating that if actions are without jurisdiction, alternative remedies need not be exhausted. The court highlighted the independence of a company as a legal entity and granted relief through the writ petition, quashing the proceedings before the Certificate Officer. Case-Laws VAT and Sales Tax Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164599