https://www.taxtmi.com/highlights?id=97170 Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits, permitting the director to file a proper reply and discharge the statutory burden within two weeks. Failure to comply permits respondents to proceed to recover tax as if the writ were dismissed. en-us Wed, 25 Feb 2026 11:57:11 +0530 Wed, 25 Feb 2026 11:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97170 Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits, permitting the director to file a proper reply and discharge the statutory burden within two weeks. Failure to comply permits respondents to proceed to recover tax as if the writ were dismissed. Highlights GST Wed, 25 Feb 2026 11:57:11 +0530 https://www.taxtmi.com/highlights?id=97170