Shankar Rudra Vs State of Uttarakhand & Ors
Date: September 10, 2024
Subject Matter
UAVAT: State has no provision for recovering tax dues from the directors of the company unless the company was wound up
Summary
The case involves a tax assessment against M/s. SLR Impex Private Limited under the Uttarakhand Value Added Tax Act for the years 2014-2017. The company did not pay the assessed tax, leading the state government to initiate recovery proceedings, trea…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Heard the learned counsel appearing for the parties. 2. Leave granted. 3. The orders of assessment were passed by the first respondent-State Government under the Uttarakhand Value Added Tax Act, 2005 (for short, “the Act”) against M/s. SLR Impex Private Limited. The assessment made was pertaining to the years 2014-15, 2015-16 and 2016-17…