Rishi Kant Jha Vs Union of India
Date: October 28, 2024
Subject Matter
Ex-directors are not automatically responsible for a company’s tax obligations formed after they have left their positions, as long as they can provide sufficient evidence to support their claims
Summary
In the Patna High Court case of Rishi Kant Jha Vs Union of India, the court examined the GST liabilities of ex-directors of M/s Atulya Ananya Advertising and Marketing Pvt. Ltd. The former directors contested a GST demand order for the months of Apri…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioners are two individuals who challenge Annexure-P/1 order against one M/s Atulya Ananya Advertising and Marketing Private Limited, an assessment completed for the months of April, 2024 and May, 2024. 2. The petitioners’ contention is that they resigned from the Directorship of the Company as is evidenced by the resolution of the Board…