https://www.taxtmi.com/caselaws?id=759073 A private company's tax dues could not be recovered from its director absent an express statutory basis and without proof of winding up, because section 12(1) of the Uttarakhand Value Added Tax Act fastens director liability only when the company is wound up after commencement of the Act. The recovery certificate and demand notice against the director were therefore without legal foundation, and the High Court should not have directed recourse to an alternative remedy despite this jurisdictional defect. Coercive recovery from the director was impermissible, and the challenge succeeded. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 24 Sep 2024 09:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759073 A private company's tax dues could not be recovered from its director absent an express statutory basis and without proof of winding up, because section 12(1) of the Uttarakhand Value Added Tax Act fastens director liability only when the company is wound up after commencement of the Act. The recovery certificate and demand notice against the director were therefore without legal foundation, and the High Court should not have directed recourse to an alternative remedy despite this jurisdictional defect. Coercive recovery from the director was impermissible, and the challenge succeeded. Case-Laws VAT / Sales Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759073