Tax recovery from estate managers extends to Court of Wards, receivers and other business controllers under GST law. Tax, interest or penalty payable by a taxable person may be levied on and recovered from the Court of Wards, Administrator General, Official Trustee, receiver or manager where the estate is under their control. The liability also covers any person who in fact manages the business, and it applies where control arises by appointment or under a court order. Recovery is to be made in the same manner and to the same extent as if the taxable person were conducting the business personally, with all provisions of the Act and rules applying accordingly.
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.
Tax recovery from estate managers extends to Court of Wards, receivers and other business controllers under GST law.
Tax, interest or penalty payable by a taxable person may be levied on and recovered from the Court of Wards, Administrator General, Official Trustee, receiver or manager where the estate is under their control. The liability also covers any person who in fact manages the business, and it applies where control arises by appointment or under a court order. Recovery is to be made in the same manner and to the same extent as if the taxable person were conducting the business personally, with all provisions of the Act and rules applying accordingly.
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