{"id":75083,"date":"2026-02-25T11:57:11","date_gmt":"2026-02-25T06:27:11","guid":{"rendered":""},"modified":"2026-02-25T11:57:11","modified_gmt":"2026-02-25T06:27:11","slug":"liability-of-directors-burden-rests-on-the-director-to-prove-non-attribution-of-tax-non-recovery-recovery-quashed-remand-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75083","title":{"rendered":"Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered."},"content":{"rendered":"<p>Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97170\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75083","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75083"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75083\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}