Agent principal joint liability requires both parties to pay tax when an agent supplies or receives taxable goods on behalf of a principal. An agent who supplies or receives taxable goods on behalf of a principal, and the principal, are jointly and severally liable to pay the tax payable on such goods under the Act, treating agent conducted transactions as creating concurrent payment obligations under the Model GST framework.
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.
Agent principal joint liability requires both parties to pay tax when an agent supplies or receives taxable goods on behalf of a principal.
An agent who supplies or receives taxable goods on behalf of a principal, and the principal, are jointly and severally liable to pay the tax payable on such goods under the Act, treating agent conducted transactions as creating concurrent payment obligations under the Model GST framework.
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