https://www.taxtmi.com/caselaws?id=432064 The Odisha VAT recovery provisions did not authorise attachment of a former director's personal bank account for a company's assessed tax dues. Liability remained in the company's name, and Section 71 of the Odisha Value Added Tax Act, 2005 did not permit recovery from directors merely because of their past association with the company. Section 51 read with Rule 55 also provided a special recovery mechanism, but not one extending to attachment of an individual director's account for company dues. The personal bank attachment was therefore held legally unsustainable and was set aside. en-us Mon, 19 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432064 The Odisha VAT recovery provisions did not authorise attachment of a former director's personal bank account for a company's assessed tax dues. Liability remained in the company's name, and Section 71 of the Odisha Value Added Tax Act, 2005 did not permit recovery from directors merely because of their past association with the company. Section 51 read with Rule 55 also provided a special recovery mechanism, but not one extending to attachment of an individual director's account for company dues. The personal bank attachment was therefore held legally unsustainable and was set aside. Case-Laws VAT and Sales Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432064