https://www.taxtmi.com/caselaws?id=268205 Company tax liability could not be fastened on a director merely because of his office: recovery under the Haryana sales tax laws required specific statutory authority, which was absent for the exemption-period demand. Central Sales Tax dues likewise could not be recovered directly from the director without proceeding under section 18 of the Central Sales Tax Act and following the prescribed procedure; direct recovery was therefore unsustainable. A surety-based demand could not be enforced without prior notice and hearing, as natural justice had not been complied with. The impugned summons were quashed, while fresh action in accordance with law was left open. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 23 Nov 2015 00:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268205 Company tax liability could not be fastened on a director merely because of his office: recovery under the Haryana sales tax laws required specific statutory authority, which was absent for the exemption-period demand. Central Sales Tax dues likewise could not be recovered directly from the director without proceeding under section 18 of the Central Sales Tax Act and following the prescribed procedure; direct recovery was therefore unsustainable. A surety-based demand could not be enforced without prior notice and hearing, as natural justice had not been complied with. The impugned summons were quashed, while fresh action in accordance with law was left open. Case-Laws VAT and Sales Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268205