GST-Goods and Service Tax - 330. page

Goods and Services Tax Act – GST Law

Liability of directors in case of company under winding up : Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company […]

Continuation and validation of certain recovery proceedings if amount increased/reduced in appeal : Where any notice of demand in respect of any tax, penalty, interest or any other amount payable […]

Liability in some specified cases : GST Law has made specific provisions relating to liability in various situations and cases. These are summarised below.

Provisional attachment to protect revenue in certain cases : Where during the pendency of any proceedings under section 62, section 63, section 64 or section 67 or section 74, the […]

Tax to be first charge on property except under Insolvency Code : Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise […]

Transfer of property to be void in certain cases : Where a person, after any tax has become due from him, creates a charge on or parts with the property […]

Payment of tax and other amount in instalments On an application filed by a taxable person, the Commissioner/Chief Commissioner may, for reasons to be recorded in writing, extend the time […]

No recovery if appeal is pending : If taxable person files appeal before Appellate Authority or Appellate Tribunal against a demand, he is required to pre-deposit specified amount. Once such […]

Dues to Central Government can be recovered by State Government officer : Where any amount of tax, interest or penalty is payable by a person to the credit of the […]

Recovery if bond was executed : Where the terms of any bond or other instrument executed under this Act or any rules or regulations made the reunder provide that any […]