9911796707
TMI Blog2018 (11) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... R : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has prayed for setting aside a notice dated 19.06.2018 and a subsequent communication dated 06.09.2018 issued by the authorities under the Gujarat Value Added Tax Act, 2013. 2. Brief facts are as under: Petitioner is an individual. He was a director of one Ms. Arihant Designer Jewellers Private Limited ['the company' for short]. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout such communication, the petitioner, through his advocate, wrote to the Commercial Tax Officer on 13.07.2018 pointing out that he had already resigned from the company and that the property was in the name of one Jyoti Virendra Vora and Virendra Rasiklal Vora. Earlier, it was in the name of Shardaben Rasiklal Vora. Property was never in the name of the petitioner. He is merely residing there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dues of the private limited company from the petitioner as the director of the company. No provision is brought to our notice under the VAT Act enabling the department to do so. Concept of the company and its directors being separate and distinct entities is all too well established The Courts of course have in exceptional case, recognized the principle of lifting the corporate veil. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has any ownership rights over the property in question. If, as suggested by the counsel for the petitioner, while renouncing the world, his father had transferred property to his wife by relinquishing his rights, the petitioner would have no ownership rights over the property.
7. In the result, impugned communications are set aside. Petition is disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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