https://www.taxtmi.com/acts?id=24065 Company liquidation under the GST law requires the liquidator to notify the Commissioner within thirty days of appointment, after which the Commissioner may determine the amount sufficient to cover likely tax, interest, or penalty liabilities. In the case of a private company, unrecovered tax, interest, or penalty may be recovered from directors who served during the relevant period, jointly and severally, unless they satisfy the Commissioner that non-recovery was not due to gross neglect, misfeasance, or breach of duty. en-us Mon, 27 Mar 2017 17:30:54 +0530 Thu, 25 Jun 2026 18:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24065 Company liquidation under the GST law requires the liquidator to notify the Commissioner within thirty days of appointment, after which the Commissioner may determine the amount sufficient to cover likely tax, interest, or penalty liabilities. In the case of a private company, unrecovered tax, interest, or penalty may be recovered from directors who served during the relevant period, jointly and severally, unless they satisfy the Commissioner that non-recovery was not due to gross neglect, misfeasance, or breach of duty. Act-Rules GST Mon, 27 Mar 2017 17:30:54 +0530 https://www.taxtmi.com/acts?id=24065