Section 92 of CGST Act 2017: Liability of Court of Wards, etc.

Provisions under Section 92 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Liability of Court of Wards, etc.”:

Section 92 of CGST Act 2017: Liability of Court of Wards, etc. (CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES)

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 of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.

Amendments History:

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