Liability of directors in case of company under winding up :
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 for any period or from any other company in respect of any supply of any period during which such other company was a private company 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 and 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 – section 89(1) of CGST Act.
There is similar provision in Income Tax Act.