https://www.taxtmi.com/caselaws?id=787055 Section 89(1) assigns liability to persons who were directors of a private company where the company's GST dues remain unrecovered, while placing the evidential burden on the director to prove the non-recovery is not due to gross neglect, misfeasance or breach of duty; an attachment effected without adjudication on that burden requires the adjudicating authority to reconsider the matter on merits after affording the director opportunity to file a reply and lead evidence, and the earlier recovery notice and bank attachment were set aside for fresh adjudication. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787055 Section 89(1) assigns liability to persons who were directors of a private company where the company's GST dues remain unrecovered, while placing the evidential burden on the director to prove the non-recovery is not due to gross neglect, misfeasance or breach of duty; an attachment effected without adjudication on that burden requires the adjudicating authority to reconsider the matter on merits after affording the director opportunity to file a reply and lead evidence, and the earlier recovery notice and bank attachment were set aside for fresh adjudication. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787055