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    <title>2020 (11) TMI 241 - DELHI HIGH COURT</title>
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    <description>The court held that the Service Tax Authorities could not attach the petitioner&#039;s personal bank account for the recovery of dues from the assessee-company under the Finance Act. It ruled that directors are not personally liable for the tax liabilities of a company unless there is a specific statutory provision. The court found the attachment order beyond jurisdiction and in violation of principles of natural justice. Consequently, the court allowed the writ petition, quashing the demand notices and attachment order, setting aside any actions taken against the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=400486</link>
      <description>The court held that the Service Tax Authorities could not attach the petitioner&#039;s personal bank account for the recovery of dues from the assessee-company under the Finance Act. It ruled that directors are not personally liable for the tax liabilities of a company unless there is a specific statutory provision. The court found the attachment order beyond jurisdiction and in violation of principles of natural justice. Consequently, the court allowed the writ petition, quashing the demand notices and attachment order, setting aside any actions taken against the petitioner.</description>
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      <pubDate>Fri, 06 Nov 2020 00:00:00 +0530</pubDate>
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