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of <h1>Liquidators Must Notify Commissioner Within 30 Days Under Maharashtra GST Act 2017; Directors May Face Liability for Unpaid Taxes.</h1> Under the Maharashtra Goods and Services Tax Act, 2017, when a company is in liquidation, the appointed liquidator must notify the Commissioner within thirty days of their appointment. The Commissioner will then determine the amount needed to cover any outstanding or potential tax liabilities of the company within three months. If a private company is wound up and taxes cannot be recovered, directors during the relevant period are jointly and severally liable for the tax, interest, or penalties, unless they can prove that the non-recovery was not due to their gross neglect, misfeasance, or breach of duty.
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