Section 89 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of directors of private company.- 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act No. 18 of 2013), where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of
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