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of <h1>Court-Appointed Managers Liable for Tax Under Maharashtra GST Act, 2017: Same Obligations as Original Taxable Person</h1> Under the Maharashtra 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 owed amounts. The liability is equivalent to what the original taxable person would owe if they managed the business themselves. All relevant provisions and rules of the Act apply to these managing entities as they would to the original business owner.
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