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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entities Managing Business Estates Liable for Tax Under Section 92 of Mizoram GST Act, 2017</h1> Section 92 of the Mizoram Goods and Services Tax Act, 2017, addresses the liability for tax, interest, or penalties when a taxable person's business estate is managed by a Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager. In such cases, these entities are responsible for paying the tax obligations as if the taxable person were managing the business themselves. The provisions and rules of the Act apply to these entities in the same manner as they would to the original taxable person.
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