https://www.taxtmi.com/caselaws?id=278646 Section 26C of the Kerala General Sales Tax Act makes directors of a private company jointly and severally liable for tax arrears only when recovery from the company has failed or is otherwise not possible. The liability is secondary to the company's primary liability, and individual recovery proceedings cannot be sustained without material showing that effective steps were first taken against the company. In the absence of such proof, notices issued against the directors in their personal capacity were illegal and unsustainable, while recovery from the company in accordance with law remained open. en-us Thu, 28 Oct 2010 00:00:00 +0530 Fri, 15 Feb 2019 14:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278646 Section 26C of the Kerala General Sales Tax Act makes directors of a private company jointly and severally liable for tax arrears only when recovery from the company has failed or is otherwise not possible. The liability is secondary to the company's primary liability, and individual recovery proceedings cannot be sustained without material showing that effective steps were first taken against the company. In the absence of such proof, notices issued against the directors in their personal capacity were illegal and unsustainable, while recovery from the company in accordance with law remained open. Case-Laws VAT and Sales Tax Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278646