2023 (3) TMI 1271

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....he Respondent : C.S.C.,Dhananjay Awasthi,Ramesh Chandra Shukla ORDER 1. List revised. 2. Heard Shri Anil Prakash Mathur, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the State. None has appeared on behalf of the Central GST. 3. The petitioner is the erstwhile Director of a private corporation, namely, M/s Alankar Ispat (P) Limited (hereinafter referred....

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....cific pleadings have also been made, in this regard, in paragraphs 11 and 13 of the writ petition. Those read as below: "11. That the petitioner had not given any personal guarantee for the dues of the company to the respondents. 13. That it may be submitted that there is no specific provision in the Central Excise Act where under recovery of liability out-standing against the co....

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....take in such entity/company, as there were reported no assets/ property in the name of such entity/company." 6. Having heard learned counsel for the parties and perused the record, there is no denying that there is complete lack of any enabling law that may allow the Central Excise Authority to recover any part of demand raised against the Company from the personal assets of the petitioner. Mer....