Pranay Dhabhai Vs State Of U.P
Date: April 22, 2024
Subject Matter
Unless there was evidence of intentional wrongdoing on their part, directors should not be held personally liable for the debts of the company
Summary
The first part of the case law discusses the denial of a service tax refund claim based on the appellant's procedural lapse of not obtaining Service Tax registration before filing the refund claim. The appellant argued that they had obtained regi…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Subham Agarwal, learned counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the revenue. 2. Present petition has been filed by the petitioner to resist the recovery of tax dues of the company M/S Global Brands Enterprise Solutions Private Limited (hereinafter referred to as the Company-under-liquidati…