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VAT - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Recovery of dues the director of the company - GVAT Act - in ...


Directors Not Liable for Company's Tax Debts Without Evidence of Fraud Under GVAT Act.

November 24, 2018

Case Laws     VAT and Sales Tax     HC

Recovery of dues the director of the company - GVAT Act - 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

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