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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 requires joint responsibility for pre-transfer tax and transferee must update registration.</h1> When a taxable person transfers a business in whole or in part, both transferor and transferee are jointly and severally liable for tax, interest and penalties due up to the time of transfer. The transferee is liable for tax on supplies from the date of transfer and must apply within the prescribed time to amend his certificate of registration if registered under the Act.

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