Liability of court-appointed managers makes them responsible for GST tax, interest and penalties recoverable from the estate.

Where a taxable person's estate is under the control of the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, tax, interest and penalties under the Himachal Pradesh GST Act are to be levied upon and recovered from that court-appointed person as if the taxable person were conducting the business himself, and all provisions of the Act and rules apply accordingly.

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