Guardian and trustee liability for GST dues on business carried on for a minor or incapacitated person applies as personal liability. Tax, interest, or penalty payable for a business carried on on behalf of a minor or other incapacitated person may be levied upon and recovered from the guardian, trustee, or agent in the same manner and to the same extent as if the person were major and conducting the business personally. All provisions of the Act and the rules apply accordingly to such liability and recovery.
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.
Guardian and trustee liability for GST dues on business carried on for a minor or incapacitated person applies as personal liability.
Tax, interest, or penalty payable for a business carried on on behalf of a minor or other incapacitated person may be levied upon and recovered from the guardian, trustee, or agent in the same manner and to the same extent as if the person were major and conducting the business personally. All provisions of the Act and the rules apply accordingly to such liability and recovery.
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