https://www.taxtmi.com/caselaws?id=279961 A security bond executed in Form XIX to obtain stay in tax appeal proceedings remains effective only while the appeal is pending; once the appeal is remanded, it becomes unenforceable under Rule 31(1) of the Tamil Nadu General Sales Tax Rules, 1959. Recovery could not therefore be initiated on the basis of that bond. The department also could not proceed against a person who was only a legal heir of a deceased director and not a director or otherwise personally liable for the company's dues, absent a fresh lawful basis or bond. The recovery notice was held without jurisdiction and illegal, and the documents furnished under Form XIX were directed to be released. en-us Thu, 07 Jun 2018 00:00:00 +0530 Sat, 13 Apr 2019 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279961 A security bond executed in Form XIX to obtain stay in tax appeal proceedings remains effective only while the appeal is pending; once the appeal is remanded, it becomes unenforceable under Rule 31(1) of the Tamil Nadu General Sales Tax Rules, 1959. Recovery could not therefore be initiated on the basis of that bond. The department also could not proceed against a person who was only a legal heir of a deceased director and not a director or otherwise personally liable for the company's dues, absent a fresh lawful basis or bond. The recovery notice was held without jurisdiction and illegal, and the documents furnished under Form XIX were directed to be released. Case-Laws VAT and Sales Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279961