LIABILITY TO PAY TAX IN CERTAIN CASES \u2013 PART-2
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 22-10-2016<\/p>\n
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 :
\nSection
\nLiability
\n108
\nLiability in case of transfer of business
\n109
\nLiability in case of amalgamation \/ merger of companies
\n110
\nLiability in case of company in liquidation
\n111
\nLiability of partners of firm to pay tax
\n112
\nLiability of guardians, trustees etc
\n113
\nLiability of Court of Wards etc.
\n114
\nSpecial 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 trust etc).
\n115
\nLiability in other cases (discontinued business of HUF, firm, AOP; change in constitution of firm or AOP etc.)
\nThis part covers sections 110 to 112 of th<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dation, every person appointed by an order of the Court\/Tribunal as receiver of any assets 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e business in respect of which any tax is payable is carried on by any guardian \/ trustee \/ agent of a minor or other incapacitated person on behalf of and for the benefit of such minor\/incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian or trustee or agent, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" LIABILITY TO PAY TAX IN CERTAIN CASES \u2013 PART-2By: – Dr. Sanjiv Agarwal Goods and Services Tax – GSTDated:- 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 … Continue reading “LIABILITY TO PAY TAX IN CERTAIN CASES \u2013 PART-2”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1691","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1691"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1691\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nWhile 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 able to prove that non-recovery can not be attributed to gross neglect, misfeasance or breach of duty on their part, may not be liable for recovery from them.
\nLiability of Partners of the Firm
\nAll the partners of any firm shall jointly and severally liable for payment of any tax, interest or penalty. Firm or partner shall intimate the retirement of any partner to the Commissioner by a notice in writing. Liab<\/p>\n
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\nFollowing persons shall liable to pay tax in respect of such business –
\n * guardian
\n * trustee
\n * agent
\nThe amount of the tax, interest, penalty or any other dues which are recoverable from the minor or any such incapacitated person are the amounts –
\n * levied \/ assessed in the hands of guardian, trustee or agent.
\n * collected from the guardian, trustee or agent.
\nThe term 'incapacitated person' is not defined in GST law. It may include persons of unsound mind or terminally ill persons, one who is incapable of or prevented from normal working \/ functioning.
\nAccording to Advanced Law Lexicon, 'incapacitated person' is any person who is<\/p>\n
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