https://www.taxtmi.com/caselaws?id=765185 In proceedings concerning recovery of GST dues under Sections 122(1-A) and 137, the High Court held that the respondent was only an employee of the company and could not be fastened with the company's liability. The Supreme Court found no good reason to interfere with the High Court's orders and dismissed the SLP. The operative point is that personal liability for tax recovery was not extended to an employee on the facts accepted by the High Court. en-us Fri, 24 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765185 In proceedings concerning recovery of GST dues under Sections 122(1-A) and 137, the High Court held that the respondent was only an employee of the company and could not be fastened with the company's liability. The Supreme Court found no good reason to interfere with the High Court's orders and dismissed the SLP. The operative point is that personal liability for tax recovery was not extended to an employee on the facts accepted by the High Court. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765185