https://www.taxtmi.com/caselaws?id=790741 Recovery provisions under Section 87 of the Finance Act, 1994 permit garnishee-style recovery from persons owing money to the liable taxpayer, but they do not create a director's personal liability for a company's tax dues. Section 174(2)(e) of the CGST Act preserves only legally crystallised pre-GST liabilities and does not enlarge liability beyond what the law already fastens on the individual. Where the director's only personal liability was a penalty under Section 78A, and that penalty had already been paid, continued attachment of his personal bank account for the company's remaining dues was unsustainable. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790741 Recovery provisions under Section 87 of the Finance Act, 1994 permit garnishee-style recovery from persons owing money to the liable taxpayer, but they do not create a director's personal liability for a company's tax dues. Section 174(2)(e) of the CGST Act preserves only legally crystallised pre-GST liabilities and does not enlarge liability beyond what the law already fastens on the individual. Where the director's only personal liability was a penalty under Section 78A, and that penalty had already been paid, continued attachment of his personal bank account for the company's remaining dues was unsustainable. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790741