The Central Goods and Services Act, 2017 (CGST Act) Section 92 – Liability of Court of Wards, etc Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax interest or penalty is payable under this Act is under the control of the Court
The Central Goods and Services Act, 2017 (CGST Act) Section 91 – Liability of guardians, trustees, etc. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated people on behalf of and for
The Central Goods and Services Act, 2017 (CGST Act) Section 90 – Liability of partners of firm to pay tax Notwithstanding any contract to the contrary and any other law for the time being in force where any firm is liable to pay any tax, interest or penalty under this Act the firm and each
The Central Goods and Services Act, 2017 (CGST Act) Section 89 – Liability of directors of private company (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
The Central Goods and Services Act, 2017 (CGST Act) Section 88 – Liability in case of company in liquidation. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to
The Central Goods and Services Act, 2017 (CGST Act) Section 87 – Liability in case of amalgamation or merger of companies (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to
The Central Goods and Services Act, 2017 (CGST Act) Section 86 – Liability of agent and principal Where an agent supplies or receives any taxable goods on behalf of his principal such agent and his principal shall jointly and severally be liable to pay the tax payable on such goods under this Act. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 85 – Liability in case of transfer of business (1) Where a taxable person liable to pay tax under this Act transfers his business in whole or in part by sale, gift, lease, leave and license hire or in any other manner whatsoever the taxable
The Central Goods and Services Act, 2017 (CGST Act) Section 84 – Continuation and validation of certain recovery proceedings Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act (hereafter in this section referred to as “Government dues”) is served upon any taxable person or
The Central Goods and Services Act, 2017 (CGST Act) Section 83 – Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is