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2018 (11) TMI 1134 - HC - VAT and Sales TaxRecovery of dues of the private limited company from the petitioner as the director of the company - GVAT Act - Held that:- No provision is brought to our notice under the VAT Act enabling the department to do so. Concept of the company and its directors being separate and distinct entities is all too well established. In the present case, 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 - Additional ground in the present case is that it is doubtful whether the petitioner has any ownership rights over the property in question. Petition disposed off.
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