9911796707
TMI Blog2023 (3) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... ch demand may have remained outstanding against the Company would not entitle the revenue to proceed to recover the same from the personal assets of Director of the Company. The counter affidavit also does not indicate any fact as may allow this Court to infer that the Company-an independent juridical entity, against which dues have been determined, was a shell operated by the present petitioner for his own benefit. Unless the revenue authority had looked through the constitution and functioning of the Company in accordance with law, it may never have been enabled to claim the dues determined against the Company, from the personal assets of the present petitioner. The order dated 17.12.2021 passed by the Assistant Commissioner Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944, it has been submitted, there is no enabling law as may allow the Central Excise Authority to recover any part of the demand from the personal assets of the petitioner. Specific 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 company can be made/ recovered from the personal assets of its Director." 5. In reply, the essential facts pleaded have not been disputed by the revenue. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity had looked through the constitution and functioning of the Company in accordance with law, it may never have been enabled to claim the dues determined against the Company, from the personal assets of the present petitioner. 8. At present, the order dated 17.12.2021 passed by the Assistant Commissioner Central Goods and Service Tax, Division-I, Muzaffar Nagar seeking to recover the dues of the Company from the petitioner is clearly non-speaking. Despite specific objection raised by the petitioner and despite taking notice of the same, no reason has been noted in the impugned order to recover the dues of the Company from the personal assets of the petitioner. Consequently, the order dated 17.12.2021 is set aside leaving it open to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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