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2015 (8) TMI 1059
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.... appellants. Jairam. V. Menon and V. P. Sukumar for the respondent. JUDGMENT The respondent who filed the writ petition was the secretary of a co-operative society, which was an assessee under the KGST Act. The respondent resigned from his employment on November 18, 1998 and the board of directors of the society, as per exhibit P1 resolution dated November 30, 1998, accepted his resignati....
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....ent, any person or persons responsible for such collection on behalf of the dealer including a director, manager, secretary or other officers of a company shall be jointly and severally liable for payment of such amounts to the Government forthwith as if it were a tax due from him ?" Admittedly, section 22(4) was incorporated in the statute only with effect from April 1, 1999 which is long afte....