9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 1225 - HC - VAT and Sales TaxSeeking time as unable to take proper instructions in the matter - HELD THAT - There is no problem in granting time to Mr. Sharma but on the returnable date a responsible officer well conversant with the present litigation is required to personally remain present in the Court. Notify this matter on 10th March 2022 on top of the Board.
Issues Involved:
Identification of legal connection with companies named in notices, directorship status, joint and several liability of directors, attachment of personal properties for recovery, taxable entity under VAT Act. Analysis: 1. Identification of Legal Connection: The court sought clarification on the legal connection of the writ applicants with the companies named in the notices issued by the State Tax Officer. The court specifically inquired about the nature of this connection and whether the applicants were directors of these companies at any point in time. 2. Directorship Status: Another issue raised was whether the writ applicants were directors of the companies mentioned in the notices, either previously or currently. The court aimed to establish the directorship status to determine the extent of liability and responsibility of the applicants in relation to the companies. 3. Joint and Several Liability: The court questioned how the principle of joint and several liability would be applied to the directors of the companies if they were indeed directors. This issue delves into the legal concept of shared liability among directors for the obligations of the companies. 4. Attachment of Personal Properties for Recovery: The court inquired under which provisions of the VAT Act, 2003, the authority intended to attach and auction the personal properties of the writ applicants to recover the dues owed by the companies. This issue concerns the enforcement mechanism for recovering outstanding dues. 5. Taxable Entity Under VAT Act: Lastly, the court sought clarification on the taxable entity as per the VAT Act, 2003. This issue aims to determine the legal entity responsible for complying with the provisions of the VAT Act and fulfilling tax obligations. The court directed the learned A.G.P. to provide assistance and address these issues in the next hearing scheduled for 10th March 2022. The court emphasized the importance of having a responsible officer familiar with the case present during the proceedings to provide accurate information and insights into the matters under consideration.
|
