Section 89(2) in Tripura State Goods and Services Tax Act, 2017
(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 person penalty imposed on such director.
