https://www.taxtmi.com/article/detailed?id=12969 The UVAT Act does not permit recovery of a limited company's assessed tax from its directors except when Section 12(1) specified winding up or liquidation has occurred; absent a winding up order, the statutory predicates for director liability are unmet, so issuing a recovery certificate and demand notice against a director was unsupported and impermissible under the Act. en-us Sat, 28 Sep 2024 14:02:55 +0530 Sat, 28 Sep 2024 14:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12969 The UVAT Act does not permit recovery of a limited company's assessed tax from its directors except when Section 12(1) specified winding up or liquidation has occurred; absent a winding up order, the statutory predicates for director liability are unmet, so issuing a recovery certificate and demand notice against a director was unsupported and impermissible under the Act. Articles Value Added Tax - VAT and CST Sat, 28 Sep 2024 14:02:55 +0530 https://www.taxtmi.com/article/detailed?id=12969