Section 85 Kerala GST Ordinance 2017 [ Section 85 Kerala GST Ordinance 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 Ordinance, transfers his business in whole… Read More »
Section 84 Kerala GST Ordinance 2017 [ Section 84 Kerala GST Ordinance 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 Ordinance, (hereafter… Read More »
Section 83 Kerala GST Ordinance 2017 [ Section 83 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 82 Kerala GST Ordinance 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 Kerala GST Ordinance 2017 [ Section 81 Kerala GST Ordinance 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 »