https://www.taxtmi.com/caselaws?id=421320 Section 86 of the Value Added Tax Act, 2003 creates vicarious liability for offences by companies, but it does not authorise civil recovery of company dues from a director's private assets. The Gujarat High Court held that, in the absence of express statutory authority, the tax authorities could not attach a director's personal bank account to recover the company's liability. The attachment of the director's personal account was therefore impermissible and had to be lifted. en-us Wed, 13 Apr 2022 00:00:00 +0530 Fri, 22 Apr 2022 08:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421320 Section 86 of the Value Added Tax Act, 2003 creates vicarious liability for offences by companies, but it does not authorise civil recovery of company dues from a director's private assets. The Gujarat High Court held that, in the absence of express statutory authority, the tax authorities could not attach a director's personal bank account to recover the company's liability. The attachment of the director's personal account was therefore impermissible and had to be lifted. Case-Laws VAT and Sales Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421320