Preeti Rajendra Barbhaya Vs State of Gujarat & Ors
Date: October 17, 2024
Subject Matter
VAT: Director cannot typically be held liable for a company's tax dues after resignation and particularly after death, unless gross negligence or misfeasance is demonstrated.
Summary
The case involves a petitioner whose late husband was a director of a company, M/s. Oren Kitchen Appliances Private Ltd., which owed significant tax dues as per assessments made under the VAT and CST Acts. The husband had resigned from the company be…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Apurva N. Mehta appearing for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna appearing for the respondents. 2. Having regard to the controversy involved, which is in narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing. 3.…