Liability of directors of private company
Section 89 of the Goa Goods and Services Tax Act, 2017 deals with liability of directors of private company. Notwithstanding anything contained in the Companies Act, 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
(1) Notwithstanding anything contained in the Companies Act, 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. Central Act 18 of 2013.
(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.
Section 89, The Goa Goods and Services Tax Act, 2017 (Act 4 of 2017).
Questions about Section 89
What does Section 89 of the Goa Goods and Services Tax Act deal with?
Section 89 of the Goa Goods and Services Tax Act is headed "Liability of directors of private company". Notwithstanding anything contained in the Companies Act, 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
How do I find court cases under Section 89 of the Goa Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Goods and Services Tax Act 89, section 89 Goa Goods and Services Tax Act, section 89 of the Goa Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Goa Goods and Services Tax Act enacted?
Goa Goods and Services Tax Act was enacted in 2017 as Act 4 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 174. Repeal and saving9002 words
- 2. Definitions5328 words
- 74. 2155 words
- 142. Miscellaneous transitional provisions1958 words
- 54. Refund of tax1895 words
- 51. Tax deduction at source1546 words
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