https://www.taxtmi.com/caselaws?id=795954 Section 39 permits recovery of a company's tax dues from a director only after reasoned consideration of the company's available assets, the director's position when the tax became due, and the statutory conditions for personal recovery. Before proceeding against personal assets, the director's defence that non-recovery from the company was not caused by negligence, misfeasance or breach of duty must be examined. The burden of proving that absence of fault rests on the director, rather than on the Revenue. Personal recovery may proceed only after this statutory assessment and determination. en-us Wed, 22 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795954 Section 39 permits recovery of a company's tax dues from a director only after reasoned consideration of the company's available assets, the director's position when the tax became due, and the statutory conditions for personal recovery. Before proceeding against personal assets, the director's defence that non-recovery from the company was not caused by negligence, misfeasance or breach of duty must be examined. The burden of proving that absence of fault rests on the director, rather than on the Revenue. Personal recovery may proceed only after this statutory assessment and determination. Case-Laws VAT / Sales Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795954