https://www.taxtmi.com/caselaws?id=397237 The High Court of Madras ruled that former directors of a Public Limited Company cannot be held liable for tax arrears under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act if they had resigned before the company's winding up or the assessment years when the tax arrears were due. The court issued a Writ of Prohibition, preventing tax authorities from pursuing the petitioners for sales tax arrears, as they were not directors at the relevant times. The court allowed the writ petitions, with no costs awarded, and closed the related miscellaneous petitions. en-us Mon, 03 Aug 2020 00:00:00 +0530 Tue, 11 Aug 2020 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397237 The High Court of Madras ruled that former directors of a Public Limited Company cannot be held liable for tax arrears under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act if they had resigned before the company's winding up or the assessment years when the tax arrears were due. The court issued a Writ of Prohibition, preventing tax authorities from pursuing the petitioners for sales tax arrears, as they were not directors at the relevant times. The court allowed the writ petitions, with no costs awarded, and closed the related miscellaneous petitions. Case-Laws VAT and Sales Tax Mon, 03 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397237