https://www.taxtmi.com/highlights?id=76749 Recovery of tax arrears from the Former director of the Company - Attachment of Bank accounts - DIN of the petitioner got disqualified under Section 164(2)(a) of the Companies Act, 2013 - The High Court found that the attachment order was issued without proper consideration of the petitioner's status and without affording them an opportunity to present their case. The court held that this violated the petitioner's rights under Article 14 and 300A of the Constitution. - The High Court accepted the petitioner's argument that they had resigned from their directorship before the relevant period. As such, the court ruled that the petitioner could not be held liable for the company's tax dues during that period. en-us Fri, 19 Apr 2024 18:03:11 +0530 Fri, 19 Apr 2024 18:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76749 Recovery of tax arrears from the Former director of the Company - Attachment of Bank accounts - DIN of the petitioner got disqualified under Section 164(2)(a) of the Companies Act, 2013 - The High Court found that the attachment order was issued without proper consideration of the petitioner's status and without affording them an opportunity to present their case. The court held that this violated the petitioner's rights under Article 14 and 300A of the Constitution. - The High Court accepted the petitioner's argument that they had resigned from their directorship before the relevant period. As such, the court ruled that the petitioner could not be held liable for the company's tax dues during that period. Highlights GST Fri, 19 Apr 2024 18:03:11 +0530 https://www.taxtmi.com/highlights?id=76749