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Bombay HC Quashes GST Recovery Proceedings Against Company Director
Case Law Details
- Case Name
- Prasanna Karunakar Shetty Vs State of Maharashtra (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Prasanna Karunakar Shetty Vs State of Maharashtra (Bombay High Court)
Before taking any action of recovery against the directors of the company, a subjective satisfaction is required to be achieved by the concerned officer in regard to whether a person concerned against whom recovery is sought to be made was a director of a Private Limited Company for the concerned period.
In a recent judgment, the Bombay High Court emphasized the importance of ensuring procedural fairness before initiating recovery proceedings against directors of a company for Goods and Service Tax (GST) lia...
