Sec 92 of CGST Act, 2017Liability of Court of Wards



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


The below post explains about Liability of Court of Wards under section 92 of CGST Act,2017.


Section 92 of CGST Act, 2017 explains Liability of Court of Wards as below: (The amendments if any will also be updated here soon).


The extract of Section 92 of CGST Act,2017 quoted below:


92  Liability of Court of  Wards.


92. Where the estate or any portion of the estate of a taxable person owning a business

in respect of which any tax, interest or penalty is payable under this Act is under the control

of the Court of Wards, the Administrator General, the Official Trustee or any receiver or

Sec 92 of CGST Act, 2017Liability of Court of Wardsmanager (including any person, whatever be his designation, who in fact manages the

business) appointed by or under any order of a court, the tax, interest or penalty shall be

levied upon and be recoverable from such Court of Wards, Administrator General, Official

Trustee, receiver or manager in like manner and to the same extent as it would be determined

and 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.

The above information clarifies about Liability of Court of Wards under section 92 of CGST Act,2017.  



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