Directors Liable If Company Fails to pay tax under Kerala VAT: Kerala HC

Firos C. A. Vs State of Kerala (Kerala High Court)

Introduction: In the case of Firos C. A. Vs State of Kerala, directors of M/s. Absar Buildwares Private Limited petitioned the Kerala High Court seeking relief from tax dues imposed on them after the company failed to make payments under the Kerala Value Added Tax Act, 2003.

Detailed Analysis: The directors argued against the recovery of tax dues, citing Section 39 of the Kerala Value Added Tax Act, 2003,

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