Bombay HC Quashes GST Recovery Proceedings Against Company Director

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 p

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