Liability in case of company in liquidation
Section 88
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
88. Liability in case of company in liquidation.-
(1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment
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