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2020 (2) TMI 123 - HC - VAT and Sales TaxRecovery of the dues of the company from the Director - outstanding dues of Sales Tax - HELD THAT:- Under Section 18 of the Central Sales Tax Act burden is placed upon a director to show that non-recovery cannot be attributed to him for his gross negligence, misfeasance or breach of duty. The notices state that the dues of the company have remained unpaid. The Petitioner is not in a position to controvert this assertion as according to the Petitioner, he was not aware of the position after he ceased to be the director. Therefore, we have to go by the case of the Respondents that the dues of the private limited company regarding sales tax have remained unpaid. Whether the non-recovery can be attributed to the Petitioner will be determined in the enquiry which the Respondents have stated will complete within three months. The Petitioner has invoked writ jurisdiction of this Court. There is no warrant to lift the embargo placed by the letter dated 15.11.2018 regarding non-issuance of No Objection Certificate - Petition disposed off.
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