https://www.taxtmi.com/caselaws?id=751598 GST recovery against a former director requires the statutory conditions for fastening director liability to be met for the relevant period, and coercive attachment cannot proceed merely because company tax dues exist. The text states that section 79 permits recovery only from a person liable to pay tax, while section 89 fastens liability on a private company's directors only after the officer is satisfied that the statutory prerequisites are met. Because the attachment orders were issued without a show cause notice or hearing, the bank account and immovable property attachments were found unsupported by the statutory framework and inconsistent with property protection. en-us Tue, 16 Apr 2024 00:00:00 +0530 Thu, 16 Apr 2026 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751598 GST recovery against a former director requires the statutory conditions for fastening director liability to be met for the relevant period, and coercive attachment cannot proceed merely because company tax dues exist. The text states that section 79 permits recovery only from a person liable to pay tax, while section 89 fastens liability on a private company's directors only after the officer is satisfied that the statutory prerequisites are met. Because the attachment orders were issued without a show cause notice or hearing, the bank account and immovable property attachments were found unsupported by the statutory framework and inconsistent with property protection. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751598