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Transfer of establishment: transferor and transferee are jointly and severally liable for pre transfer liabilities, limited to asset value. Section 145 makes the transferor and transferee jointly and severally liable for liabilities, cess or other amounts payable under the Code in respect of periods up to the date of transfer, where an establishment is transferred in whole or in part; the transferee's liability is limited to the value of the assets obtained by the transfer.
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.
<h1>Transfer of establishment: transferor and transferee are jointly and severally liable for pre transfer liabilities, limited to asset value.</h1> Section 145 makes the transferor and transferee jointly and severally liable for liabilities, cess or other amounts payable under the Code in respect of periods up to the date of transfer, where an establishment is transferred in whole or in part; the transferee's liability is limited to the value of the assets obtained by the transfer.
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