{"id":311,"date":"2018-08-24T12:23:48","date_gmt":"2018-08-24T12:23:48","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=311"},"modified":"2018-08-24T12:23:48","modified_gmt":"2018-08-24T12:23:48","slug":"section-92-liability-of-court-of-wards-etc-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-92-liability-of-court-of-wards-etc-of-cgst-act-2017\/","title":{"rendered":"Section 92 &#8211; Liability of Court of Wards, etc of CGST ACT, 2017"},"content":{"rendered":"<p>Section 92 &#8211; Liability of Court of Wards, etc of CGST ACT, 2017<\/p>\n<p>92. Where the estate or any portion of the estate of a taxable person owning a business<br \/>\nin respect of which any tax, interest or penalty is payable under this Act is under the control<br \/>\nof the Court of Wards, the Administrator General, the Official Trustee or any receiver or<br \/>\nmanager (including any person, whatever be his designation, who in fact manages the<br \/>\nbusiness) appointed by or under any order of a court, the tax, interest or penalty shall be<br \/>\nlevied upon and be recoverable from such Court of Wards, Administrator General, Official<br \/>\nTrustee, receiver or manager in like manner and to the same extent as it would be determined<br \/>\nand be recoverable from the taxable person as if he were conducting the business himself,<br \/>\nand all the provisions of this Act or the rules made thereunder shall apply accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 92 &#8211; Liability of Court of Wards, etc of CGST ACT, 2017 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-92-liability-of-court-of-wards-etc-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 92 &#8211; Liability of Court of Wards, etc of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/311"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=311"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/311\/revisions"}],"predecessor-version":[{"id":312,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/311\/revisions\/312"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}