https://www.taxtmi.com/caselaws?id=769953 The AP HC ruled that directors of a liquidated company cannot be held liable under Section 88(3) of the CGST Act for dues determined under the repealed Act, 1944. The court held that Section 88(3) applies only to tax, penalty, and interest determined under the CGST Act itself. While Section 174(2)(e) preserves recovery mechanisms for dues arising under the Act, 1944, such recovery must be pursued under the original Act's framework, not through CGST provisions. The writ petitions were allowed, setting aside the impugned notices while permitting respondents to pursue available remedies under the Act, 1944. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769953 The AP HC ruled that directors of a liquidated company cannot be held liable under Section 88(3) of the CGST Act for dues determined under the repealed Act, 1944. The court held that Section 88(3) applies only to tax, penalty, and interest determined under the CGST Act itself. While Section 174(2)(e) preserves recovery mechanisms for dues arising under the Act, 1944, such recovery must be pursued under the original Act's framework, not through CGST provisions. The writ petitions were allowed, setting aside the impugned notices while permitting respondents to pursue available remedies under the Act, 1944. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769953