Section 88 Gujarat GST Act 2017 ( Section 88 Gujarat 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 Gujarat GST Act 2017 ( Section 87 Gujarat 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 order… Read More »
Section 86 Gujarat GST Act 2017 ( Section 86 Gujarat 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 severally,… Read More »
Section 85 Gujarat GST Act 2017 ( Section 85 Gujarat 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 in… Read More »
Section 84 Gujarat GST Act 2017 ( Section 84 Gujarat GST Act 2017 explains Continuation and validation of certain recovery proccedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proccedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in… Read More »
Section 83 Gujarat GST Act 2017 ( Section 83 Gujarat 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 67… Read More »
Section 82 Gujarat GST Act 2017 ( Section 82 Gujarat 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 Insolvency… Read More »
Section 81 Gujarat GST Act 2017 ( Section 81 Gujarat GST Act 2017 explains Transfer of property to the void in certain cases and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Transfer of property to the void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with… Read More »
Section 80 Gujarat GST Act 2017 ( Section 80 Gujarat GST Act 2017 explains Payment of tax and other amount in instalments and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the… Read More »
Section 79 Gujarat GST Act 2017 ( Section 79 Gujarat GST Act 2017 explains Recovery of tax and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer… Read More »