https://www.taxtmi.com/caselaws?id=414703 A director of a private company remained exposed to recovery action for the company's unpaid Tamil Nadu VAT dues, because the statutory scheme under Sections 26, 35, 36 and 37 permits liability to be fastened on persons in control and directors where the company is not functioning or is wound up. The court noted that the company had filed returns, accepted liability, and then defaulted after unchallenged tax demands, and it rejected reliance on authorities arising under different State enactments. The auction proceedings against the director's personal property were therefore not liable to be interdicted, and the challenge to the auction notice failed. en-us Thu, 02 Sep 2021 00:00:00 +0530 Wed, 02 Mar 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414703 A director of a private company remained exposed to recovery action for the company's unpaid Tamil Nadu VAT dues, because the statutory scheme under Sections 26, 35, 36 and 37 permits liability to be fastened on persons in control and directors where the company is not functioning or is wound up. The court noted that the company had filed returns, accepted liability, and then defaulted after unchallenged tax demands, and it rejected reliance on authorities arising under different State enactments. The auction proceedings against the director's personal property were therefore not liable to be interdicted, and the challenge to the auction notice failed. Case-Laws VAT and Sales Tax Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414703