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        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>TCS liability where multiple e commerce operators are involved: the ECO releasing payment must collect and remit TCS.</h1> Where multiple ECOs are involved and the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment to the supplier must collect and remit TCS and perform Section 52 compliances. If the supplier side ECO is itself the supplier, the buyer side ECO collecting payment must collect and remit TCS and comply with Section 52 when making payment to that supplier/ECO.

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