Section 88 of Mizoram GST Act 2017 ( Section 88 of Mizoram 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… Read More »
Section 85 of Mizoram GST Act 2017 ( Section 85 of Mizoram 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… Read More »
Section 86 of Mizoram GST Act 2017 ( Section 86 of Mizoram 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… Read More »
Section 87 of Mizoram GST Act 2017 ( Section 87 of Mizoram 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… Read More »
Section 84 of Mizoram GST Act 2017 ( Section 84 of Mizoram 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… Read More »
Section 83 of Mizoram GST Act 2017 ( Section 83 of Mizoram 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… Read More »
Section 82 of Mizoram GST Act 2017 ( Section 82 of Mizoram 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… Read More »
Section 81 of Mizoram GST Act 2017 ( Section 81 of Mizoram 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… Read More »
Section 80 of Mizoram GST Act 2017 ( Section 80 of Mizoram 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… Read More »
Section 79 of Mizoram GST Act 2017 ( Section 79 of Mizoram 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… Read More »