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Joint and several tax liability of agent and principal applies when taxable goods are supplied or received through agency. An agent who supplies or receives taxable goods on behalf of a principal is jointly and severally liable with the principal for payment of the tax payable on those goods under the GST law. The provision fixes concurrent liability on both the agent and the principal where the taxable transaction is carried out through agency.
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.
Joint and several tax liability of agent and principal applies when taxable goods are supplied or received through agency.
An agent who supplies or receives taxable goods on behalf of a principal is jointly and severally liable with the principal for payment of the tax payable on those goods under the GST law. The provision fixes concurrent liability on both the agent and the principal where the taxable transaction is carried out through agency.
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