https://www.taxtmi.com/caselaws?id=789592 Directors cannot be fastened with a company's GST arrears merely by virtue of office unless the statutory conditions for director liability are met, including proof that non-recovery was attributable to gross negligence, misfeasance or breach of duty. The Court also treated the absence of an effective pre-decisional hearing as material, since the petitioners were entitled to explain why the dues could not be recovered from them and to file supporting materials. The recovery action attaching the directors' bank accounts was therefore set aside and the matter remitted for fresh consideration after hearing the petitioners. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789592 Directors cannot be fastened with a company's GST arrears merely by virtue of office unless the statutory conditions for director liability are met, including proof that non-recovery was attributable to gross negligence, misfeasance or breach of duty. The Court also treated the absence of an effective pre-decisional hearing as material, since the petitioners were entitled to explain why the dues could not be recovered from them and to file supporting materials. The recovery action attaching the directors' bank accounts was therefore set aside and the matter remitted for fresh consideration after hearing the petitioners. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789592