• Central Sales Tax Act, 1956 (72 of 1956) S. 18 - Before passing an order under Section 18 of the CST Act, the officer concerned would be required to grant the director concerned an opportunity to defend himself and prove that he was not responsible for any gross neglect, misfeasance, breach of duty - Admittedly, no opportunity was granted to the petitioner in terms of Section 18 of the Act - The impugned order - Null and void - General Sales Tax Act, 1973 (20 of 1973) - Companies Act, 1956 (1 of 1956). (174) P.L.R.
  • Central Sales Tax Act, 1956 (74 of 1956) S. 18 - In the absence the absence of taking any specific recourse to proceedings under Section 18 of the CST Act and passing of any valid order for effecting recovery of CST from the directors of the private limited company in liquidation, the proceedings relating to recovery of arrears of CST from the petitioner is held to be not permissible in law.  (176) P.L.R.
  • Central Sales Tax Act,1956 (74 of 1956) S. 18 - In the absence of taking any specific recourse to proceedings under Section 18 of the CST Act and passing of any valid order for effecting recovery of CST from the directors of the private limited company in liquidation, the proceedings relating to recovery of arrears of CST from the petitioner is held to be not permissible in law. (176) P.L.R.