Section 92 of GST – Liability of Court of Wards, etc. Everything you want to know about GST Section 92. In this section you may find all details for “Liability of Court of Wards, etc”. Detailed Analysis of GST Section 92 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 92. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 92 of GST Act 2017 – Liability of Court of Wards, etc, gst all sections and definitions. Now Check more details from below…..
Section 92 of GST – 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 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.
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