https://www.taxtmi.com/caselaws?id=374923 The Court ruled in favor of the petitioner, a Director of a private limited company, in challenging revenue recovery proceedings under Section 26C of the Kerala General Sales Tax Act, 1963. The Court emphasized that recovery proceedings must first target the company before pursuing Directors, and Directors can rely on defenses under the Companies Act if recovery against the company fails. The Court directed the Department to verify the validity of demands and set aside the recovery against the petitioner, allowing the State to proceed lawfully. The Writ Petition was disposed of with no costs imposed. en-us Thu, 31 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374923 The Court ruled in favor of the petitioner, a Director of a private limited company, in challenging revenue recovery proceedings under Section 26C of the Kerala General Sales Tax Act, 1963. The Court emphasized that recovery proceedings must first target the company before pursuing Directors, and Directors can rely on defenses under the Companies Act if recovery against the company fails. The Court directed the Department to verify the validity of demands and set aside the recovery against the petitioner, allowing the State to proceed lawfully. The Writ Petition was disposed of with no costs imposed. Case-Laws VAT and Sales Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374923