TMI Blog2019 (2) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... misconceived inasmuch the same relates to recovery of any tax, interest or penalty due from a private company in respect of supply of goods or services. Moreover, even if such amount cannot be recovered from the private company, the directors of the company do not ipso facto become liable to pay such amount and it is only if the director fails to prove that non-recovery cannot be attributed to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent (s) : MR NIRZAR S DESAI (2117) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ), the respondent has, inter alia, attached the bank accounts of the directors of the petitioner-compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same could have been invoked against the directors of the petitioner-company. 2. On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company. In the opinion of this court, reliance placed upon s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectors, as set out in the statement at page 8 and 9 of the petition, at serial No. 1, 2, 3, 4, 5, 10 and 11 are concerned, are totally without any authority of law. In these circumstances, the respondents are directed to forthwith release the attachment of the following bank accounts. Account No. Name of Bank Name and Type of Account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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