Agent principal joint liability: both agent and principal are jointly and severally liable for tax on supplies made by the agent. An agent who supplies or receives taxable goods on behalf of a principal results in both the agent and the principal being jointly and severally liable to pay the tax payable on those goods under the Puducherry Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Agent principal joint liability: both agent and principal are jointly and severally liable for tax on supplies made by the agent.
An agent who supplies or receives taxable goods on behalf of a principal results in both the agent and the principal being jointly and severally liable to pay the tax payable on those goods under the Puducherry Goods and Services Tax Act, 2017.
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