Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.

Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.Case-LawsGSTLiability of a private company director under Section 89 of the GST enactments places the burden of proof on th

Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
Case-Laws
GST
Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits

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