https://www.taxtmi.com/caselaws?id=418914 A company's VAT liability cannot be recovered from a director's personal bank account unless the VAT law expressly fastens that liability on the director. The director was proceeded against only because of his office, but the taxable entity remained the company, and the Court noted that VAT law contained no provision comparable to Section 179 of the Income-tax Act authorising personal recovery from a director or his property. In the absence of a statutory basis or conscious order imposing such liability, attachment of the director's personal account was unlawful and had to be lifted; the company's dues remained recoverable only against the company in accordance with law. en-us Wed, 23 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418914 A company's VAT liability cannot be recovered from a director's personal bank account unless the VAT law expressly fastens that liability on the director. The director was proceeded against only because of his office, but the taxable entity remained the company, and the Court noted that VAT law contained no provision comparable to Section 179 of the Income-tax Act authorising personal recovery from a director or his property. In the absence of a statutory basis or conscious order imposing such liability, attachment of the director's personal account was unlawful and had to be lifted; the company's dues remained recoverable only against the company in accordance with law. Case-Laws VAT and Sales Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418914