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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Liability for Tax Under Section 92: Court-Appointed Managers Must Fulfill Tax Obligations for Managed Business Estates.</h1> Section 92 of the Manipur Goods and Services Tax Act, 2017, addresses the liability for tax, interest, or penalties when a taxable person's business estate is managed by entities like the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager. These entities are responsible for paying and recovering the tax obligations as if the taxable person were managing the business themselves. The provisions of the Act and its rules apply to these entities in the same manner as they would to the taxable person.
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