Section 92 of CGST Act,2017 Liability of Court of Wards, etc

Section 92 of CGST Act,2017 Liability of Court of Wards, etc Section 92 of CGST Act,2017 from bare act : Where the estate or any portion of the estate of a taxable person owning a businessin respect of which any tax, interest or penalty is payable under this Act is under the controlof the Court of Wards, the Administrator General, the Official Trustee or any receiver ormanager (including any person, whatever be his designation, who in fact manages thebusiness) appointed by or under any order of a court, the tax, interest or penalty shall belevied upon and be recoverable from such Court of Wards, Administrator General, OfficialTrustee, receiver or manager in like manner and to the same extent as it would be determinedand be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.

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CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Chapter XVI of the CGST Act,2017 covers ten sections relating to LIABILITY TO PAY IN CERTAIN CASESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 85 :Liability in case of transfer of business Section 86 :Liability ofagent andprincipal Section 87 :Liability incase ofamalgamationor merger ofcompanies Section 88 :Liability incase ofcompany inliquidation Section 89 :Liability ofdirectors of privatecompany Section 90 :Liability ofpartners offirm to paytax Section 91 :Liability ofguardians,trustees, etc Section 92 :Liability ofCourt ofWards, etc. Section 93 :Specialprovisionsregardingliability topay tax,interest orpenalty incertain cases Section 94 :Liability inother cases

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