https://www.taxtmi.com/article/detailed?id=16591 GST recovery provisions under Sections 88 and 89 of the CGST Act, 2017 operate in cases of liquidation, winding up and inability to recover company dues, while preserving the separate legal identity of the company. In liquidation, the liquidator must intimate appointment to the Commissioner within thirty days, and the Commissioner must notify the amount sufficient for tax, interest or penalty then payable or likely to become payable. Director liability is not automatic: recovery from the company must first fail, and the director must be able to show that non-recovery was not attributable to his gross neglect, misfeasance or breach of duty. en-us Mon, 08 Jun 2026 08:53:38 +0530 Mon, 08 Jun 2026 08:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16591 GST recovery provisions under Sections 88 and 89 of the CGST Act, 2017 operate in cases of liquidation, winding up and inability to recover company dues, while preserving the separate legal identity of the company. In liquidation, the liquidator must intimate appointment to the Commissioner within thirty days, and the Commissioner must notify the amount sufficient for tax, interest or penalty then payable or likely to become payable. Director liability is not automatic: recovery from the company must first fail, and the director must be able to show that non-recovery was not attributable to his gross neglect, misfeasance or breach of duty. Articles Goods and Services Tax - GST Mon, 08 Jun 2026 08:53:38 +0530 https://www.taxtmi.com/article/detailed?id=16591