Section 87(b)(i) not makes directors of Company, Vicariously or Jointly Liable for Dues of Company

Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court)

SECTION 87(b)(i) OF THE FINANCE ACT PROVIDES FOR A  GARNISHEE ORDER ONLY – i.e. PROVIDES FOR ATTACHMENT OF FUNDS OF AN ASSESSEE LYING WITH THIRD PARTIES. THERE IS NO PROVISION IN THE FINANCE ACT MAKING AN EX-DIRECTOR, EVEN IF HAVING KNOWLEDGE OF AFFAIRS OF THE COMPANY,  VICARIOUSLY OR JOINTLY LIABLE FOR THE DUES OF THE COMPANY

Though Section 174(2) of CGST Act saves any duty

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