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    <title>2014 (8) TMI 187 - KARNATAKA HIGH COURT</title>
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    <description>Recovery proceedings against a company&#039;s director could not be sustained where the assessment and demand were raised only against the company and no basis was shown for fastening personal liability on the director. Proceeding without notice also offended natural justice. The recovery notices and mutation entry were quashed, and the matter was remitted for the authority to examine the director&#039;s claim and take action in accordance with law.</description>
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      <description>Recovery proceedings against a company&#039;s director could not be sustained where the assessment and demand were raised only against the company and no basis was shown for fastening personal liability on the director. Proceeding without notice also offended natural justice. The recovery notices and mutation entry were quashed, and the matter was remitted for the authority to examine the director&#039;s claim and take action in accordance with law.</description>
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