https://www.taxtmi.com/caselaws?id=389339 A public officer cannot be saddled with personal monetary liability for interest from salary without being impleaded in an individual capacity and given notice and hearing. The Court found no separate adjudication supporting personal liability, so that direction was unsustainable and was set aside. A refund direction against the revenue authority remained binding on the State, and amounts recovered from the appellant on the basis of the invalid personal-liability order had to be returned with interest. The State's liberty to initiate separate proceedings for lawful recovery, if permitted, was preserved. en-us Wed, 16 Oct 2019 00:00:00 +0530 Fri, 06 Dec 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389339 A public officer cannot be saddled with personal monetary liability for interest from salary without being impleaded in an individual capacity and given notice and hearing. The Court found no separate adjudication supporting personal liability, so that direction was unsustainable and was set aside. A refund direction against the revenue authority remained binding on the State, and amounts recovered from the appellant on the basis of the invalid personal-liability order had to be returned with interest. The State's liberty to initiate separate proceedings for lawful recovery, if permitted, was preserved. Case-Laws VAT and Sales Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389339