Section 93 of Uttarakhand GST Act 2017 ( Section 93 of Uttarakhand GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES) Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as… Read More »
Section 92 of Uttarakhand GST Act 2017 ( Section 92 of Uttarakhand GST Act 2017 explains Liability of Court Wards, etc and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES) Liability of Court Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of… Read More »
Section 91 of Uttarakhand GST Act 2017 ( Section 91 of Uttarakhand GST Act 2017 explains Liability of guardians, trustees etc. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried… Read More »
Section 90 of Uttarakhand GST Act 2017 ( Section 90 of Uttarakhand 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… Read More »
Section 89 of Uttarakhand GST Act 2017 ( Section 89 of Uttarakhand GST Act 2017 explains Liability of directors private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES) Liability of directors private company 89.(1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due… Read More »
Section 88 of Uttarakhand GST Act 2017 ( Section 88 of Uttarakhand 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 87 of Uttarakhand GST Act 2017 ( Section 87 of Uttarakhand 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 86 of Uttarakhand GST Act 2017 ( Section 86 of Uttarakhand 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 85 of Uttarakhand GST Act 2017 ( Section 85 of Uttarakhand 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 84 of Uttarakhand GST Act 2017 ( Section 84 of Uttarakhand 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 »