https://www.taxtmi.com/caselaws?id=348958 An erstwhile director of a public limited company cannot be made personally liable for the company's sales tax arrears unless the statute expressly so provides. Section 19A was inapplicable because it concerns a partitioned Hindu family or dissolved firm, and Section 19B could not be invoked against a public limited company. Recovery of tax arrears must conform to Article 265 and be pursued against the defaulting company in accordance with law. Personal recovery proceedings and enforcement of the assessment orders against the former director were therefore impermissible. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348958 An erstwhile director of a public limited company cannot be made personally liable for the company's sales tax arrears unless the statute expressly so provides. Section 19A was inapplicable because it concerns a partitioned Hindu family or dissolved firm, and Section 19B could not be invoked against a public limited company. Recovery of tax arrears must conform to Article 265 and be pursued against the defaulting company in accordance with law. Personal recovery proceedings and enforcement of the assessment orders against the former director were therefore impermissible. Case-Laws VAT and Sales Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348958