https://www.taxtmi.com/article/detailed?id=12132 Vicarious liability of directors arises only when the company in liquidation is conclusively found unable to pay tax, interest or penalties; the revenue must first present claims to the Liquidator and may pursue ex directors jointly and severally only if the Liquidator determines insufficient assets to satisfy the tax claim. en-us Sat, 16 Dec 2023 11:29:51 +0530 Sat, 16 Dec 2023 11:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12132 Vicarious liability of directors arises only when the company in liquidation is conclusively found unable to pay tax, interest or penalties; the revenue must first present claims to the Liquidator and may pursue ex directors jointly and severally only if the Liquidator determines insufficient assets to satisfy the tax claim. Articles Goods and Services Tax - GST Sat, 16 Dec 2023 11:29:51 +0530 https://www.taxtmi.com/article/detailed?id=12132