9911796707
TMI Blog2023 (11) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... case there are no funds available with the company in liquidation, in which case, it is not possible to recover the sales tax dues from the Company in liquidation, in such circumstances, a new cause of action would arise to recover the sales tax dues from the Ex.Directors of the Company in liquidation. In the present case, the issue of non-availability of the funds with the Official Liquidator for disbursement of the claims, is yet to be decided. Therefore, at present there is no cause of action arose to initiate against the Ex.Directors to recover the sales tax dues payable by the Company in liquidation. The present action taken by the respondents in passing the impugned orders of demand in the name of M/s.SKMPL, which is in liquidation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now that she has no locus standi to represent SKMPL after the order of liquidation passed by NCLT and hence, she has not filed any reply to the show cause notice. Thereafter, the first respondent intimated the same to the Official Liquidator/2nd respondent and also provided an opportunity of hearing. However, the Official Liquidator has neither filed any reply nor appeared for hearing, which prompted the first respondent to pass impugned orders ex parte, demanding huge taxes, interest and penalties against SKMPL. Now the petitioner apprehends that the first respondent may proceed to recover the demand of taxes and penalties, etc., confirmed on SKMPL, from the petitioner. Hence the Writ Petition. 3. The learned counsel for the petitioner, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which case, it is not possible to recover the sales tax dues from the Company in liquidation, in such circumstances, a new cause of action would arise to recover the sales tax dues from the Ex.Directors of the Company in liquidation. In the present case, the issue of non-availability of the funds with the Official Liquidator for disbursement of the claims, is yet to be decided. Therefore, at present there is no cause of action arose to initiate against the Ex.Directors to recover the sales tax dues payable by the Company in liquidation. 7. Therefore, the present action taken by the respondents in passing the impugned orders of demand in the name of M/s.SKMPL, which is in liquidation and serving on the petitioner, is not sustainable. 8. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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