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of <h1>Court-Appointed Managers Liable for Tax Debts Under Kerala GST Ordinance 2017, Section 85, as if Business Owners</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, if the estate of a taxable person, whose business owes 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. The liability is treated as if the taxable person were managing the business themselves, and all relevant provisions of the Ordinance apply to these managing entities for the recovery of dues.
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