Liability to pay tax: defined allocation of responsibility on transfer, agents, liquidators, directors and partners. Recovery of GST dues requires identification of the person from whom tax, interest or penalty is recoverable and the law prescribes specific liability rules. On transfer of business transferor and transferee are jointly and severally liable for pre-transfer dues while the transferee is liable for supplies after transfer. Agents and principals are jointly and severally liable for agent-carried supplies. Mergers and liquidations trigger special treatment of turnover, registration and notice obligations, and directors, partners, guardians and legal representatives may be held liable for dues up to the relevant date unless statutory rebuttal conditions are met.
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.
Liability to pay tax: defined allocation of responsibility on transfer, agents, liquidators, directors and partners.
Recovery of GST dues requires identification of the person from whom tax, interest or penalty is recoverable and the law prescribes specific liability rules. On transfer of business transferor and transferee are jointly and severally liable for pre-transfer dues while the transferee is liable for supplies after transfer. Agents and principals are jointly and severally liable for agent-carried supplies. Mergers and liquidations trigger special treatment of turnover, registration and notice obligations, and directors, partners, guardians and legal representatives may be held liable for dues up to the relevant date unless statutory rebuttal conditions are met.
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