Surety liability: sureties may be proceeded against as defaulters under GST recovery provisions in enforcement actions. Where a person has stood as surety for a taxpayer's payment obligation, the statutory recovery mechanism permits treating that surety as if he were the original defaulter for enforcement purposes, authorising initiation of proceedings and execution of recovery measures against the surety under the Chapter governing demands and recovery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Surety liability: sureties may be proceeded against as defaulters under GST recovery provisions in enforcement actions.
Where a person has stood as surety for a taxpayer's payment obligation, the statutory recovery mechanism permits treating that surety as if he were the original defaulter for enforcement purposes, authorising initiation of proceedings and execution of recovery measures against the surety under the Chapter governing demands and recovery.
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