Hitachi Nest Control Systems Pvt. Ltd. Vs Additional Commissioner Of Central Tax
Date: March 21, 2024
Subject Matter
Directors of a dissolved company are not liable for GST liabilities determined after the company’s dissolution
Summary
In the case of Hitachi Nest Control Systems Pvt. Ltd. vs. Additional Commissioner of Central Tax, the Karnataka High Court ruled that directors of a dissolved company are not liable for GST liabilities determined after the company’s dissolution…
In this petition, petitioner seeks for the following reliefs:- “ (A) Issue a writ of certiorari or any other writ or direction or order to quash impugned show cause notice dated: 29.09.2023 bearing No.16/2023-24 GST ADC Dt: 29.09.2023 (DIN not generated due to technical error) issued by Respondent No.1, enclosed as Annexure A, for the reasons stated in the grounds and direct the respondents…