https://www.taxtmi.com/caselaws?id=755243 Outstanding VAT dues of a company could not be recovered from a person's personal property where the governing VAT scheme did not expressly fasten the company's tax liability on directors. The Court held that a provision dealing with criminal liability for company offences did not authorise recovery from personal assets, and no factual basis was shown to justify piercing the corporate veil. The recovery notice against the petitioner's personal property was therefore without authority and was quashed. The decision confirms that recovery for company dues cannot extend to a director's personal assets absent clear statutory liability or a legally sustainable basis to disregard corporate personality. en-us Fri, 14 Jun 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755243 Outstanding VAT dues of a company could not be recovered from a person's personal property where the governing VAT scheme did not expressly fasten the company's tax liability on directors. The Court held that a provision dealing with criminal liability for company offences did not authorise recovery from personal assets, and no factual basis was shown to justify piercing the corporate veil. The recovery notice against the petitioner's personal property was therefore without authority and was quashed. The decision confirms that recovery for company dues cannot extend to a director's personal assets absent clear statutory liability or a legally sustainable basis to disregard corporate personality. Case-Laws VAT / Sales Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755243