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2009 (7) TMI 1179 - HC - VAT and Sales TaxWinding up - Lifting of corporate veil - recovery proceedings - Held that:- In the present case, there is not even a whisper that the company has been wound up, which would result into attracting of applicability of section 18 of the CST Act. On principle as well as on precedent it becomes obvious that the writ petition merits acceptance. Accordingly, all recovery proceedings against petitioner No. 2 are set aside and a direction is issued to the respondents to restrain from issuing any notice to petitioner No. 2 or his attorney, petitioner No. 1, on the pretext of effecting recovery of sales tax under the Act or under the CST Act. The action of the respondents being wholly unwarranted and against the settled law, the respondents are liable to be saddled with cost. The cost is assessed at ₹ 20,000.
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