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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guardians, trustees, or agents managing businesses for minors face tax liabilities under Section 91 of the Haryana GST Act 2017.</h1> Section 91 of the Haryana Goods and Services Tax Act, 2017, addresses the liability of guardians, trustees, or agents managing a business on behalf of minors or incapacitated individuals. It mandates that any tax, interest, or penalty due under the Act for such a business is to be levied and recovered from the guardian, trustee, or agent. This liability is equivalent to what would be applicable if the minor or incapacitated person were a major or fully capacitated individual conducting the business themselves, with all relevant provisions of the Act and rules applicable accordingly.
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