https://www.taxtmi.com/caselaws?id=263142 The court allowed the writ petition filed by the former secretary of a cooperative society, challenging recovery proceedings for sales tax dues from 1981-1992. The court held that the provision making individuals liable for unpaid taxes was introduced after the relevant assessment years and the respondent's resignation, thus not applicable retrospectively. The judgment emphasized the importance of statutory interpretation, prospective application of new provisions, and clarified that authorities could pursue recovery from the actual liable party. This decision ensures legal proceedings adhere to applicable laws and timelines, providing clarity on individual liability in tax matters. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 27 Aug 2015 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263142 The court allowed the writ petition filed by the former secretary of a cooperative society, challenging recovery proceedings for sales tax dues from 1981-1992. The court held that the provision making individuals liable for unpaid taxes was introduced after the relevant assessment years and the respondent's resignation, thus not applicable retrospectively. The judgment emphasized the importance of statutory interpretation, prospective application of new provisions, and clarified that authorities could pursue recovery from the actual liable party. This decision ensures legal proceedings adhere to applicable laws and timelines, providing clarity on individual liability in tax matters. Case-Laws VAT and Sales Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263142