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LIABILITY TO PAY TAX IN CERTAIN CASES – PART-1

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 20-10-2016 - Chapter XXII of the Model Law contains Chapter XXII comprising of sections 108 to 115 which deal with liability to pay GST in eight special cases as follows : Section Liab .....

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Liability of Court of Wards etc. 114 Special provision regarding liability to pay tax in certain cases (death, discontinued business, hindu undivided family or association of persons, on partition, dissolution of firm, termination of guardianship or .....

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ve and license, hire, or in any other manner, then such person and the person to whom the business is transferred shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person up to the time of such transfer, w .....

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art Determination or not of liability The only pre-requisite is that such tax liability should have remained unpaid or is determined after such transfer. The transferee or lessee shall be jointly and severally liable to pay - Tax Interest Penalty due .....

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on taxable supply of goods and / or services Business transfers covered under section 109 would inter alia include - Sale, Gift, Lease, Leave and license Hire, or In any other manner (e.g. , exchange, rental, disposal etc.) Amalgamation or merger of .....

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may be. Mergers and amalgamation of companies are governed by section 232 to 234 of the Companies Act, 2013. When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the order is to ta .....

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