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LIABILITY TO PAY TAX IN CERTAIN CASES PART-2

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 22-10-2016 - 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 Liability 108 Liability in case of transfer of business 109 Liability in case of amalgamation / merger of companies 110 Liability in case of company in liquidation 111 Liability of partners of firm to pay tax 112 Liability of guardians, trustees etc 113 .....

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on goes into liquidation or is being wound up and there are unpaid tax dues determined before or after such liquidation, every person who was a director of the company during the period for which the tax was due, shall jointly and severally be liable for payment of dues unless he proves to the satisfaction of the Commissioner that such non-recovery is not attributed to any gross neglect, misfeasance or breach of duties on his part in relation to the affairs of the company. For the purpose of und .....

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sets of a company (liquidator) shall within thirty days of his appointment, give intimation of his appointment to the Commissioner. Commissioner to notify the liquidator within 3 months from the date on which he receives intimation of the appointment of the liquidator, the amount of tax, interest or penalty which is payable by the company. While every person who was a director of company during the period of liability, independent directors who are not involved in affairs of the company and are .....

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ed on that date or subsequently, shall be on such partner. If no intimation is given within one month from the date of retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner. If no intimation is given within one month from the date of retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner.The intimation in writing about the retiring partner the Commi .....

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