https://www.taxtmi.com/caselaws?id=413757 A director's personal property could not be attached for recovery of a private company's sales tax dues where the demand was raised only against the company, and the statute did not expressly impose personal liability on directors. The court noted that recovery provisions for company offences and arrears did not authorise attachment of a director's private assets, and no individual order fastening liability or factual basis for piercing the corporate veil was shown. In these circumstances, the company's tax liability could not be transferred to the petitioner's personal property, and the attachment was held illegal and unsustainable. en-us Fri, 08 Oct 2021 00:00:00 +0530 Tue, 17 May 2022 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413757 A director's personal property could not be attached for recovery of a private company's sales tax dues where the demand was raised only against the company, and the statute did not expressly impose personal liability on directors. The court noted that recovery provisions for company offences and arrears did not authorise attachment of a director's private assets, and no individual order fastening liability or factual basis for piercing the corporate veil was shown. In these circumstances, the company's tax liability could not be transferred to the petitioner's personal property, and the attachment was held illegal and unsustainable. Case-Laws VAT and Sales Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413757