Question 18 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. What is the liability of directors of the Company (taxable person) under liquidation? Ans: When any private company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax was due, shall jointly and severally be liable for payment of dues
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