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Liability in case of transfer of business

Section 127 - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 127 - CHAPTER- XXIV LIABILITY TO PAY IN CERTAIN CASES 127. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall jointly and severally be liable wholly or, as the case may be, to the extent of such transfe .....

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