Ex-Directors not liable for GST demand on transactions after Resignation: Patna HC

Rishi Kant Jha Vs Union of India (Patna High Court) In the case Rishi Kant Jha Vs Union of India, the Patna High Court addressed the liability of ex-directors concerning GST demands for transactions conducted after their resignation. The petitioners, former directors of M/s Atulya Ananya Advertising and Marketing Pvt. Ltd., contested a demand order issued against the company for April and May 2024, asserting their resignation on January 23, 2024, as per a board resolution. They argued that no demand could be levied against them individually. The court noted that the demand was raised in the co...