https://www.taxtmi.com/caselaws?id=800838 Separate statutory appellate rights apply where a composite order imposes distinct liabilities on a company and its director. Confirming the director's personal penalty under Section 122(1A) while deciding only the company's appeal, without joining or hearing the director and while his independent appeal remains pending, denies an effective opportunity to present separate grounds and impairs the statutory appellate remedy. The penalty confirmation was void for breach of natural justice and quashed to that extent; the director's appeal must be decided independently, uninfluenced by the earlier observations. en-us Tue, 22 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800838 Separate statutory appellate rights apply where a composite order imposes distinct liabilities on a company and its director. Confirming the director's personal penalty under Section 122(1A) while deciding only the company's appeal, without joining or hearing the director and while his independent appeal remains pending, denies an effective opportunity to present separate grounds and impairs the statutory appellate remedy. The penalty confirmation was void for breach of natural justice and quashed to that extent; the director's appeal must be decided independently, uninfluenced by the earlier observations. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800838