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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>Agent-principal joint liability makes both jointly and severally responsible for GST on taxable goods supplied or received.</h1> Liability of agent and principal attaches where an agent supplies or receives taxable goods on behalf of a principal: both the agent and the principal are jointly and severally liable to pay the tax payable under the Act.

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