Liability in case of company in liquidation
Section 130
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
130. Liability in case of company in liquidation
\n (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 (hereinafter referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
\n (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 re<\/p>\n
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