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TMI Blog2025 (3) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... to be lifted lightly. It is only when there is strong factual foundation for lifting the corporate veil that the question of examining the applicability of the principle of lifting such veil would be required to be examined. In neither of the two petitions raising the controversy, the authorities have passed any specific order fastening the liability on the Directors personally, much less any factual foundation has been laid to invoke the doctrine of lifting the corporate veil. Hence it is not necessary to dilate on the said principle any further.' The present issue is no longer res integra and this Court has repeatedly and emphatically held that the personal properties of a Director cannot be attached to secure the dues of the Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed at Annexure A to the petition as well as be further pleased to quash and set aside the attachment order bearing No. Va.Ve.1/Gh-2/Bhav/Milkat Tanch/2015-16/J dated 01.05.2015 annexed at Annexure B to the petition. (B) During the pendency and final disposal of this petition, YOUR LORDSHIP be pleased to stay the operation and implementation of orders dated 09.01.2013, 17.02.2014, as annexed at Annexure A to the petition as well as be further pleased to quash and set aside the attachment order bearing No. Va.Ve.1/Gh-2/Bhav/Milkat Tanch/2015-16/J dated 01.05.2015 annexed at Annexure B to the petition; (C) Such other(s) and further relief(s) which this Hon'ble Court may deem fit to be granted in the interest of justice;" 4. The br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner proceeded to sell Property No. 5, vide registered Sale Deeds bearing Nos. 3066 and 3067, both dated 29.09.2016. 4.6 Subsequently, the Petitioner sold Property No. 1 and Property No. 4, vide two registered Sale Deeds dated 18.02.2022. In this regard, Revenue Entry No. 2678 was duly mutated for Property No. 1, and Revenue Entry No. 2245 was mutated for Property No. 4. Respondents No. 1 and 2 raised objections to the mutation on the grounds that they had ordered the permanent attachment of the aforementioned properties. They further cited Section 48 of the Gujarat Value Added Tax Act, 2003, which stipulates that the Government's charge shall take precedence. 5. Mr. Aditya J. Pandya, learned Counsel appearing for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was passed and eventually permanent attachment orders were passed due to non payment of the dues of said Mahakali Cottons Pvt. Ltd. and therefore, the present petition should be dismissed. 7. DISCUSSION & FINDINGS :- This Court finds that this very issue came up for consideration before the Division Bench of this Court in the case of MR Choksi (Supra) where it has been held as under:- "11. In view of the above factual position, it is not necessary to examine the controversy at length. Suffice it to state that the respondents are not in a position to point out any statutory provision empowering the sales-tax authorities to fasten the liability of Company on its Directors in the matter of payment of sales-tax dues. There appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port to the case of the petitioners rather than the case of the authorities. 13. As regards the faint plea of lifting the corporate veil, as per the settled legal position, the corporate veil is not to be lifted lightly. It is only when there is strong factual foundation for lifting the corporate veil that the question of examining the applicability of the principle of lifting such veil would be required to be examined. In neither of the two petitions raising the controversy, the authorities have passed any specific order fastening the liability on the Directors personally, much less any factual foundation has been laid to invoke the doctrine of lifting the corporate veil. Hence it is not necessary to dilate on the said principle any fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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