https://www.taxtmi.com/caselaws?id=762637 Recovery of a company's tax dues cannot be enforced against a former director's personal property unless the statutory preconditions are met: the company must be in liquidation and the director must first be given an opportunity to show that non-recovery was not due to gross neglect, misfeasance or breach of duty. Where the director had resigned and died before recovery action began, proceedings were taken against a dead person and without the foundation required to fasten personal liability. On those facts, recovery certificate and attachment against the director's property were unsustainable and were quashed. en-us Fri, 18 Oct 2024 00:00:00 +0530 Wed, 04 Dec 2024 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762637 Recovery of a company's tax dues cannot be enforced against a former director's personal property unless the statutory preconditions are met: the company must be in liquidation and the director must first be given an opportunity to show that non-recovery was not due to gross neglect, misfeasance or breach of duty. Where the director had resigned and died before recovery action began, proceedings were taken against a dead person and without the foundation required to fasten personal liability. On those facts, recovery certificate and attachment against the director's property were unsustainable and were quashed. Case-Laws VAT / Sales Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762637