Sales Tax dues of Company cannot be recovered from directors

Nehal Ashwinkumar Shah Vs State of Gujarat (Gujarat High Court)

Gujarat High Court held that unlike Section 179 of the Income Tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its Director.

It further held that The attachment on the bank account of the writ applicant is hereby ordered to be lifted. The bank shall permit the writ applicant to operate the bank account. It is needless to clarify that the dues which are payable by the company shal

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