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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Joint and several liability: transferor and transferee responsible for unpaid tax and penalties after business transfer.</h1> Where a taxable person transfers a business, the transferor and transferee are jointly and severally liable for tax, interest and penalties due up to the date of transfer, whether determined before or after the transfer. The transferee who carries on the business is liable for tax on supplies from the date of transfer and, if already registered, must apply within the prescribed time to amend the certificate of registration.

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