{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"89","heading":"Liability of directors of private company","text":"(1) Notwithstanding anything contained in the Companies Act, 2013, (Act No.18 of 2013) where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company cannot be recovered before such conversion, then, nothing contained in sub-section (1) shall apply to any person who was a director of such private company in relation to any tax, interest or penalty in respect of such supply of goods or services or both of such private company: Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director. CO","html":"<p>Liability of directors of private company- (1) Notwithstanding anything contained in the Companies Act, 2013, (Act No.18 of 2013) where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company cannot be recovered before such conversion, then, nothing contained in sub-section (1) shall apply to any person who was a director of such private company in relation to any tax, interest or penalty in respect of such supply of goods or services or both of such private company: Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director. CO</p>","words":204,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"GJHC240530022020","order":"","title":"Nipun A. Bhagat v. State of Gujarat","court":"HC","court_name":"High Court of Gujarat, Ahmedabad","date":"2021-01-04","citation":"SCA 14931/2020; Oral Judgment 04.01.2021 (Gujarat HC DB — J.B. Pardiwala & Ilesh J. Vora JJ.)","precedential_value":"Persuasive (High Court DB)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 04.01.2021 (order-3.pdf): DB held Rule 86A cannot be used to block a director’s ITC to recover another public company’s GVAT dues; counsel’s framing that director liability under CGST must follow the statutory s.89 due-process path (vs Rule 86A collateral blocking) was accepted in the analysis rejecting the block.","applied_to_this_section":"Decided on section 89 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/GJHC240530022020"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/89/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}