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of <h1>Court-Appointed Managers Liable for Tax, Interest, Penalties Under Madhya Pradesh GST Act, 2017 as Original Taxable Persons</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, when a taxable person's business estate is managed by a Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, these entities are responsible for paying any applicable tax, interest, or penalty. The liability is equivalent to that of the taxable person as if they were managing the business themselves. The provisions and rules of the Act apply to these entities in the same manner as they would to the original taxable person.
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