https://www.taxtmi.com/caselaws?id=174670 The Court dismissed the petition seeking to quash a recovery notice for sales tax dues from a surety, as the petitioner's liability extended beyond the expiration of the surety period. The Court held that the guarantor was responsible for dues before dissolution of the firm and up to six months after cancellation of the surety bond, emphasizing that notice of withdrawal did not absolve the petitioner of liability. Reference was made to a Supreme Court judgment stating that proceeding against the principal debtor before the guarantor was not required. Therefore, the recovery notice was upheld, and the petition was dismissed in C.W.P. No.3492 of 1992. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 14 Oct 2015 12:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174670 The Court dismissed the petition seeking to quash a recovery notice for sales tax dues from a surety, as the petitioner's liability extended beyond the expiration of the surety period. The Court held that the guarantor was responsible for dues before dissolution of the firm and up to six months after cancellation of the surety bond, emphasizing that notice of withdrawal did not absolve the petitioner of liability. Reference was made to a Supreme Court judgment stating that proceeding against the principal debtor before the guarantor was not required. Therefore, the recovery notice was upheld, and the petition was dismissed in C.W.P. No.3492 of 1992. Case-Laws VAT and Sales Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174670