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of <h1>Entities Managing Business Estates Under Court Order Must Pay Taxes per Tamil Nadu GST Act 2017, Section 92.</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, if a taxable person's business estate, subject to tax, interest, or penalty, is managed by the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, these entities are responsible for paying the tax, interest, or penalty. They are liable in the same manner and to the same extent as the taxable person would be if they were managing the business themselves. All relevant provisions and rules of the Act apply to these managing entities accordingly.
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