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    <title>2022 (1) TMI 1066 - GUJARAT HIGH COURT</title>
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    <description>The State could not attach or create a revenue charge over a former director&#039;s privately purchased property to recover company sales tax dues where no order had lawfully fastened personal liability on the director and no factual basis existed to lift the corporate veil. Applying Article 226 review and following the earlier view on corporate separateness, the Court held that company tax liabilities could not be enforced against the director&#039;s private assets on the material before it. The attachment orders and revenue charge were quashed, and the matter was decided in favour of the assessee.</description>
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    <pubDate>Thu, 13 Jan 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=417601</link>
      <description>The State could not attach or create a revenue charge over a former director&#039;s privately purchased property to recover company sales tax dues where no order had lawfully fastened personal liability on the director and no factual basis existed to lift the corporate veil. Applying Article 226 review and following the earlier view on corporate separateness, the Court held that company tax liabilities could not be enforced against the director&#039;s private assets on the material before it. The attachment orders and revenue charge were quashed, and the matter was decided in favour of the assessee.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 13 Jan 2022 00:00:00 +0530</pubDate>
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