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VAT - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Recovery of arrears of tax from the ex-directors - Since the 2nd ...

VAT and Sales Tax

November 30, 2022

Recovery of arrears of tax from the ex-directors - Since the 2nd respondent-Company is not wound-up, no recourse can be made to recover the dues from the Director, who either continues to be on Board or ceases to be Director of the Company, inasmuch as the respondents-authorities can take steps to recover such arrears from the 2nd respondent-Company - HC

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