Section 87 Puducherry GST Act 2017 [ Section 87 of Puducherry GST Act 2017 explains Liability in case of amalgamation or merger of companies ] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and… Read More »
Section 86 Puducherry GST Act 2017 [ Section 86 of Puducherry GST Act 2017 explains Liability of agent and principal ] 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 shall, jointly and severally, be liable to pay the tax payable on… Read More »
Section 85 Puducherry GST Act 2017 [ Section 85 of Puducherry GST Act 2017 explains Liability in case of transfer of business ] 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 in whole or in… Read More »
Section 84 Puducherry GST Act 2017 [ Section 84 of Puducherry GST Act 2017 explains Continuation and validation of certain recovery proceedings ] 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 Act, (hereafter in this section referred to as… Read More »
Section 83 Puducherry GST Act 2017 [ Section 83 of Puducherry GST Act 2017 explains Provisional attachment to protect revenue in certain cases. ] 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 67 or section 73 or section… Read More »
Section 82 Puducherry GST Act 2017 [ Section 82 of Puducherry GST Act 2017 explains Tax to be first charge on property ] 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 Insolvency and Bankruptcy Code, 2016 (Central… Read More »
Section 81 Puducherry GST Act 2017 [ Section 81 of Puducherry GST Act 2017 explains Transfer of property to be void in certain cases ] 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 with the property belonging to him or… Read More »
Section 80 Puducherry GST Act 2017 [ Section 80 of Puducherry GST Act 2017 explains Payment of tax and other amount in instalments. ] 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 in writing, extend the time for payment or allow… Read More »
Section 79 Puducherry GST Act 2017 [ Section 79 of Puducherry GST Act 2017 explains Recovery of tax ] 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 paid, the proper officer shall proceed to recover the… Read More »
Section 78 Puducherry GST Act 2017 [ Section 78 of Puducherry GST Act 2017 explains Initiation of recovery proceelings ] Initiation of recovery proceelings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service… Read More »