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TMI Blog2018 (11) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ll established. In the present case, in absence of any statutory provision and further in absence of any prima facie facts even suggesting that the company was created only to defraud the government revenue or some such other valid reason, the department cannot seek recovery of the company's dues from its directors - Additional ground in the present case is that it is doubtful whether the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company. According to the department, there are large dues of the said company towards the VAT liabilities which have remained unpaid. The petitioner is residing along with his family in a bungalow at 8, Saptkiran Society, Nehrunagar, Ambavadi, Ahmedabad. According to the petitioner, he was never the owner of the said property. The VAT authorities, however, first issued an order dated 19.06.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. Counsel for the petitioner further clarified the position stating that the property was of the ownership of the petitioner' father who renounced the world and became a Sanyashi upon which, the property was transferred in the name of his mother. Currently, it is held by his brother and brother's wife. 4. The department has filed reply pointing out that the petitioner was a director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory provision permitting the authorities to do so subject to fulfillment of conditions contained in such a statute or upon establishment of facts which would suggest that the creation of the corporation was a mere cloud created in order to defraud the government interest and behind the company were in fact real personalities who were operating from behind the scene. 6. In the present case, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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