https://www.taxtmi.com/caselaws?id=351150 Recovery of a company's sales tax arrears could not be directed against a director's personal property when the company had not been wound up under the Companies Act and remained a separate legal entity. In the absence of a winding up order or any specific statutory provision fastening personal liability on the director, Section 19B of the Tamil Nadu General Sales Tax Act could not be used to proceed against the director personally. The existence of company assets further indicated that recovery should have been pursued against the company itself. The proposed recovery was therefore without jurisdiction and unsustainable. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351150 Recovery of a company's sales tax arrears could not be directed against a director's personal property when the company had not been wound up under the Companies Act and remained a separate legal entity. In the absence of a winding up order or any specific statutory provision fastening personal liability on the director, Section 19B of the Tamil Nadu General Sales Tax Act could not be used to proceed against the director personally. The existence of company assets further indicated that recovery should have been pursued against the company itself. The proposed recovery was therefore without jurisdiction and unsustainable. Case-Laws VAT and Sales Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351150