Smt. K. Malathi Vs State Tax Officer
Date: October 29, 2023
Subject Matter
Revenue to approach liquidator first and then the directors for unrecovered dues
Summary
The case involves a writ petition challenging orders passed by the tax authorities demanding taxes, interest, and penalties against a company in liquidation. The petitioner, who was the director of the company, argued that she had no standing to repr…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These Writ Petitions have been filed, challenging the impugned orders Nos.33AADCS1886JIZ5/2018-19, dated 28.09.2020 and 33AADCS1886JIZ5/2017-18, dated 28.09.2020 along with summary of Order of even date in Form DRC-07, passed by the first respondent and quash the same as the same being arbitrary, illegal, in violation of principal natural justic…