https://www.taxtmi.com/caselaws?id=785585 Recovery action against an amalgamating company was held unsustainable where the assessment and attachment were directed at an entity that had already ceased to exist; the tax authorities had to proceed against the successor amalgamated entity instead. Section 44(6) of the Maharashtra Value Added Tax Act, 2002 was also held inapplicable to fasten liability on a former director in these circumstances, because the statute contemplates director liability only where the company's dues cannot otherwise be recovered and the proper course was recovery from the successor company. The impugned freezing of the bank account and recovery proceedings were quashed, while leaving open lawful action against the legally liable successor entity. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785585 Recovery action against an amalgamating company was held unsustainable where the assessment and attachment were directed at an entity that had already ceased to exist; the tax authorities had to proceed against the successor amalgamated entity instead. Section 44(6) of the Maharashtra Value Added Tax Act, 2002 was also held inapplicable to fasten liability on a former director in these circumstances, because the statute contemplates director liability only where the company's dues cannot otherwise be recovered and the proper course was recovery from the successor company. The impugned freezing of the bank account and recovery proceedings were quashed, while leaving open lawful action against the legally liable successor entity. Case-Laws VAT / Sales Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785585