Liability of court-appointed managers makes them responsible for GST tax, interest and penalties recoverable from the estate. Where a taxable person's estate is under the control of the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, tax, interest and penalties under the Himachal Pradesh GST Act are to be levied upon and recovered from that court-appointed person as if the taxable person were conducting the business himself, 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 court-appointed managers makes them responsible for GST tax, interest and penalties recoverable from the estate.
Where a taxable person's estate is under the control of the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, tax, interest and penalties under the Himachal Pradesh GST Act are to be levied upon and recovered from that court-appointed person as if the taxable person were conducting the business himself, and all provisions of the Act and rules apply accordingly.
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