Directors' Tax Liability Limited: CGST Act Section 88(3) Restricts Recovery Mechanisms for Liquidated Companies
Case-Laws
GST
HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices
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