https://www.taxtmi.com/caselaws?id=795455 Section 88(3) of the GST enactments makes every person who was a director of a private company during the period of tax default jointly and severally liable where dues cannot be recovered from the company in liquidation. The director must establish before the Commissioner that non-recovery was not caused by her gross neglect, misfeasance or breach of duty. Resignation from a partnership does not displace recovery action based on that liability. Recovery may also extend to a connected subsequently incorporated company where common family and directorial links provide a prima facie basis to examine whether its corporate form was used to evade tax recovery by lifting the corporate veil. en-us Tue, 07 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 14:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795455 Section 88(3) of the GST enactments makes every person who was a director of a private company during the period of tax default jointly and severally liable where dues cannot be recovered from the company in liquidation. The director must establish before the Commissioner that non-recovery was not caused by her gross neglect, misfeasance or breach of duty. Resignation from a partnership does not displace recovery action based on that liability. Recovery may also extend to a connected subsequently incorporated company where common family and directorial links provide a prima facie basis to examine whether its corporate form was used to evade tax recovery by lifting the corporate veil. Case-Laws Companies Law Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795455