Section 90 Maharashtra GST Act 2017 [ Section 90 Maharashtra GST Act 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force,… Read More »
Section 89 Maharashtra GST Act 2017 [ Section 89 Maharashtra GST Act 2017 explains Liability of directors of private company and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from… Read More »
Section 88 Maharashtra GST Act 2017 [ Section 88 Maharashtra GST Act 2017 explains Liability in case of company in liquidation and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise,… Read More »
Section 87 Maharashtra GST Act 2017 [ Section 87 Maharashtra GST Act 2017 explains Liability in case of amalgamation or merger of companies and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an… Read More »
Section 86 Maharashtra GST Act 2017 [ Section 86 Maharashtra GST Act 2017 explains Liability of agent and principal and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and… Read More »
Section 85 Maharashtra GST Act 2017 [ Section 85 Maharashtra GST Act 2017 explains Liability in case of transfer of business and is covered in Chapter XVI : Liability To Pay in Certain Cases ] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or… Read More »
Section 84 Maharashtra GST Act 2017 [ Section 84 Maharashtra GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in Chapter XV : Demands and Recovery ] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter… Read More »
Section 83 Maharashtra GST Act 2017 [ Section 83 Maharashtra GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in Chapter XV : Demands and Recovery ] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section… Read More »
Section 82 Maharashtra GST Act 2017 [ Section 82 Maharashtra GST Act 2017 explains Tax to be first charge on property and is covered in Chapter XV : Demands and Recovery ] Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the… Read More »
Section 81 Maharashtra GST Act 2017 [ Section 81 Maharashtra GST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV : Demands and Recovery ] Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts… Read More »