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September 2014

C. V. Cherian vs. CA Patel, [2012] 51 VST 71 (Guj)

By C. B. Thakar Advocate; G. G. Goyal, Janak Vaghani Chartered Accountants
Reading Time 1 mins
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Sales Tax – Recovery Of Dues Of Company – Director Of Company – Not Liable To Pay Personally, The Gujarat Sales Tax Act, 1970 and The Gujarat Value Added Tax Act, 2003

FACTS
The Sales Tax Department held auction of personal property of a director of Private Limited Company to recover arrears of tax of the Company. The director filed writ petition against the impugned auction before the Gujrat High Court.

HELD
The attachment and auction of the residential building of the director can not be made to recover dues of the Private Limited Company in which he is a director. The High Court followed the Judgment of division bench in case of Choksi V. State of Gujarat [2012] 51VST 73 (Guj). Accordingly, allowed the writ petition filed by the director.

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