https://www.taxtmi.com/caselaws?id=767107 A director's personal properties could not be attached for recovery of a company's tax dues under the Gujarat Value Added Tax framework and the Bombay Land Revenue Code because no statutory provision fastened the company's liability on the director. The Court held that, in the absence of an express legal basis or material justifying lifting of the corporate veil, authorities cannot proceed against a director's personal assets merely due to the director's association with the company. On the facts before it, no such foundation was shown, so the attachment orders against the petitioner's personal properties were quashed. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 10:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767107 A director's personal properties could not be attached for recovery of a company's tax dues under the Gujarat Value Added Tax framework and the Bombay Land Revenue Code because no statutory provision fastened the company's liability on the director. The Court held that, in the absence of an express legal basis or material justifying lifting of the corporate veil, authorities cannot proceed against a director's personal assets merely due to the director's association with the company. On the facts before it, no such foundation was shown, so the attachment orders against the petitioner's personal properties were quashed. Case-Laws VAT / Sales Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767107