https://www.taxtmi.com/caselaws?id=357272 The High Court ruled in favor of the petitioner, setting aside the communication seeking to recover sales tax arrears from the petitioner. The Court emphasized the principle of corporate entity separation, stating that the recovery of dues should be from the defunct company itself, not its directors or shareholders. The Sales Tax Department was directed to pursue the defunct company through the Official Liquidator for recovery, granting liberty to file a Claim Petition within a specified timeframe. The judgment protected the petitioner and innocent purchasers from enforcement of the impugned proceedings. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 21 Mar 2018 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357272 The High Court ruled in favor of the petitioner, setting aside the communication seeking to recover sales tax arrears from the petitioner. The Court emphasized the principle of corporate entity separation, stating that the recovery of dues should be from the defunct company itself, not its directors or shareholders. The Sales Tax Department was directed to pursue the defunct company through the Official Liquidator for recovery, granting liberty to file a Claim Petition within a specified timeframe. The judgment protected the petitioner and innocent purchasers from enforcement of the impugned proceedings. Case-Laws VAT and Sales Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357272