Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2021 (7) TMI 1055 - HC - VAT and Sales TaxArrears of sales tax - actual defaulter - collection of arrears after lapse of 14 years - case of petitioner is that recovery of arrears of sales tax is to be made against the defaulter and not against the petitioner - HELD THAT - The petitioner s are the bonafide purchasers of the property and cannot be liable to attachment. This Court is of the considered opinion that the arrears of sales tax was due in for year 1992 - 93 under the CST Act 1956 - The arrears of sales tax is to be collected from the second respondent after a lapse of 14 years and meanwhile the property was sold by the third respondent who was one of the Ex-Director of the second respondent Company and other co-owners also there and they are not directors and not connected with the second respondent. The first respondent has not collected the recovery of sales tax vigilantly from the defaulters. Thus the actions initiated after lapse of many years cannot be sustained. Petition allowed.
|