Director not Liable for Company’s UPVAT dues Without Wrongdoing Evidence

Pranay Dhabhai Vs State Of U.P. And 2 Others (Allahabad High Court) Director Not Liable for Company’s Tax Dues under UPVAT unless there is evidence of intentional wrongdoing on their part.: Allahabad HC The case of Roop Telesonic Ultrasonix Limited Vs Commissioner of Customs (CESTAT Ahmedabad) revolves around the denial of a service tax refund claim made by the appellant under Notification No. 12/2013-ST dated 01.07.2013. The refund claim was rejected on the grounds that the appellant had not obtained Service Tax registration before filing the refund claim, as required by the notificatio...