Liability of guardians: guardians, trustees or agents are accountable for GST tax, interest and penalties as if the incapacitated person were capacitated. When a business is carried on by a guardian, trustee or agent for a minor or other incapacitated person, any tax, interest or penalty under the Act shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were a major conducting the business, and all provisions of the Act and rules apply 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.
Liability of guardians: guardians, trustees or agents are accountable for GST tax, interest and penalties as if the incapacitated person were capacitated.
When a business is carried on by a guardian, trustee or agent for a minor or other incapacitated person, any tax, interest or penalty under the Act shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were a major conducting the business, and all provisions of the Act and rules apply accordingly.
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