https://www.taxtmi.com/caselaws?id=420276 Notice under the Tamil Nadu General Sales Tax recovery mechanism was sufficient to fasten personal liability on a creditor who continued paying a defaulting dealer after being informed of tax arrears. Section 26 permits recovery from persons holding money on behalf of the dealer, and payment to the assessing authority after notice discharges liability only to the extent stated in the notice; any later payment to the dealer can attract personal liability under Section 26(4). A fresh Form B-6 notice was held unnecessary once arrears had already been intimated, and the creditor ought to have sought clarification before making further payments. The writ petition therefore failed. en-us Mon, 21 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420276 Notice under the Tamil Nadu General Sales Tax recovery mechanism was sufficient to fasten personal liability on a creditor who continued paying a defaulting dealer after being informed of tax arrears. Section 26 permits recovery from persons holding money on behalf of the dealer, and payment to the assessing authority after notice discharges liability only to the extent stated in the notice; any later payment to the dealer can attract personal liability under Section 26(4). A fresh Form B-6 notice was held unnecessary once arrears had already been intimated, and the creditor ought to have sought clarification before making further payments. The writ petition therefore failed. Case-Laws VAT and Sales Tax Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420276