https://www.taxtmi.com/article/detailed?id=17020 GST recovery from a private company in liquidation may extend to directors who held office during the period for which tax became due, subject to the statutory defence that non-recovery was not caused by their gross neglect, misfeasance or breach of duty. That defence must be established before the Commissioner on relevant facts and records. Separate legal identity generally protects connected firms and companies, but may receive closer scrutiny where common control, shifting family roles, or entity structures indicate possible frustration of statutory recovery. Bank attachment also depends on the nature of the account and funds held. en-us Fri, 24 Jul 2026 08:36:45 +0530 Fri, 24 Jul 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17020 GST recovery from a private company in liquidation may extend to directors who held office during the period for which tax became due, subject to the statutory defence that non-recovery was not caused by their gross neglect, misfeasance or breach of duty. That defence must be established before the Commissioner on relevant facts and records. Separate legal identity generally protects connected firms and companies, but may receive closer scrutiny where common control, shifting family roles, or entity structures indicate possible frustration of statutory recovery. Bank attachment also depends on the nature of the account and funds held. Articles Goods and Services Tax - GST Fri, 24 Jul 2026 08:36:45 +0530 https://www.taxtmi.com/article/detailed?id=17020