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          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.

          <h1>Transfer of business liability creates joint and several liability for past tax obligations and ongoing supply tax responsibility.</h1> Where a taxable person transfers a business, both transferor and transferee are jointly and severally liable, wholly or to the extent of the transfer, for tax, interest or penalty due up to the time of transfer, including amounts determined after transfer. The transferee is liable to pay tax on supplies effected from the date of transfer and, if registered, must apply within the prescribed time to amend the certificate of registration.

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