Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entities Managing Business Estates Liable for Tax Under Gujarat GST Act 2017 as Court-Appointed Receivers or Managers</h1> Under the Gujarat Goods and Services Tax Act, 2017, if a taxable person's business estate, or part of it, is managed by the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, these entities are responsible for paying any tax, interest, or penalty due under the Act. The liability is equivalent to that of the taxable person as if they were managing the business themselves. All relevant provisions of the Act and its rules apply to these managing entities for tax recovery purposes.
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