What happens to tax dues where the Company (taxable person) goes into liquidation?

Question 17 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 17 – Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation? Ans. When any company is wound up, every appointed receiver of assets ( Liquidator ) shall give intimation of his appointment to Commissioner within 30 days. On receipt of such intimation Commissioner may notify amount sufficient to recover tax liabilities/dues to the liquidator within 3 month

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