https://www.taxtmi.com/caselaws?id=379769 A director's personal residential property could not be attached for recovery of a private limited company's sales tax dues in the absence of an express statutory provision fastening the company's liability on the director. The Gujarat HC applied the settled principle that corporate tax dues cannot be recovered from a director's private assets unless the relevant sales tax law specifically authorises such recovery. As the attached property belonged personally to the director and no enabling provision was shown, the attachment notice was unsustainable and was quashed. en-us Thu, 11 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379769 A director's personal residential property could not be attached for recovery of a private limited company's sales tax dues in the absence of an express statutory provision fastening the company's liability on the director. The Gujarat HC applied the settled principle that corporate tax dues cannot be recovered from a director's private assets unless the relevant sales tax law specifically authorises such recovery. As the attached property belonged personally to the director and no enabling provision was shown, the attachment notice was unsustainable and was quashed. Case-Laws VAT / Sales Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379769