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<h1>Entities Managing Estates Liable for Tax Under Delhi GST Act Section 92: Court of Wards and Others Accountable</h1> Section 92 of the Delhi Goods and Services Tax Act, 2017 addresses the liability of the Court of Wards and similar entities concerning the estate of a taxable person. If a taxable person's business estate, subject to tax, interest, or penalty under this Act, is managed by the Court of Wards, Administrator General, Official Trustee, or any appointed receiver or manager, these entities are responsible for paying the due amounts. The liabilities are imposed and recoverable from them as if the taxable person were managing the business, with all applicable provisions of the Act enforced accordingly.