https://www.taxtmi.com/caselaws?id=372515 Section 26C of the Kerala General Sales Tax Act, 1963 was treated as constitutionally valid, following binding precedent, so the challenge to its validity failed. The provision permits recovery from a director of a private limited company only when the amount cannot be recovered from the company, so the revenue must first establish inability to recover from the company before proceeding against the director. The provision also operates subject to the Companies Act, allowing the director to raise any protection available under that Act. On the existing record, recovery against the director could not be sustained, and the recovery proceedings were set aside. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372515 Section 26C of the Kerala General Sales Tax Act, 1963 was treated as constitutionally valid, following binding precedent, so the challenge to its validity failed. The provision permits recovery from a director of a private limited company only when the amount cannot be recovered from the company, so the revenue must first establish inability to recover from the company before proceeding against the director. The provision also operates subject to the Companies Act, allowing the director to raise any protection available under that Act. On the existing record, recovery against the director could not be sustained, and the recovery proceedings were set aside. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372515