https://www.taxtmi.com/caselaws?id=370791 The court set aside the notice and subsequent communication issued under the Gujarat Value Added Tax Act, 2013, directing recovery of VAT dues from a director of a private limited company. It emphasized the separation between a company and its directors, ruling against the department's attempt to recover dues without statutory provisions or evidence of fraudulent intent. The court also questioned the petitioner's ownership rights over the property in question. The judgment highlighted the importance of statutory provisions and evidence in recovering company dues from directors, ultimately disposing of the petition in favor of the petitioner. en-us Wed, 17 Oct 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370791 The court set aside the notice and subsequent communication issued under the Gujarat Value Added Tax Act, 2013, directing recovery of VAT dues from a director of a private limited company. It emphasized the separation between a company and its directors, ruling against the department's attempt to recover dues without statutory provisions or evidence of fraudulent intent. The court also questioned the petitioner's ownership rights over the property in question. The judgment highlighted the importance of statutory provisions and evidence in recovering company dues from directors, ultimately disposing of the petition in favor of the petitioner. Case-Laws VAT and Sales Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370791