https://www.taxtmi.com/caselaws?id=782172 HC held that sales tax dues of a private company cannot be recovered from its director under Section 18 of the CST Act without a specific finding that non-recovery was due to the director's gross neglect, misfeasance or breach of duty in relation to the company's affairs. Although the company had been wound up, satisfying the first condition of Section 18, the respondent failed to initiate proper proceedings or record requisite findings despite earlier HC directions. Given the 20-year lapse and absence of compliance with Section 18, the petition was allowed, with liberty to pursue dues before the official liquidator and under Section 18 after due compliance. en-us Mon, 17 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782172 HC held that sales tax dues of a private company cannot be recovered from its director under Section 18 of the CST Act without a specific finding that non-recovery was due to the director's gross neglect, misfeasance or breach of duty in relation to the company's affairs. Although the company had been wound up, satisfying the first condition of Section 18, the respondent failed to initiate proper proceedings or record requisite findings despite earlier HC directions. Given the 20-year lapse and absence of compliance with Section 18, the petition was allowed, with liberty to pursue dues before the official liquidator and under Section 18 after due compliance. Case-Laws VAT / Sales Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782172