Daily Archives: February 2, 2018

Section 88 of Punjab GST Act 2017 : Liability in case of company in liquidation.

By | February 2, 2018

Section 88 of Punjab GST Act 2017 ( Section 88 of Punjab 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 89 of Punjab GST Act 2017 : Liability of directors of private company.

By | February 2, 2018

Section 89 of Punjab GST Act 2017 ( Section 89 of Punjab GST Act 2017 explains Liability of directors of private company and is covered in  CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES )  Liability of directors of private company. 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or… Read More »

Section 87 of Punjab GST Act 2017 : Liability in case of amalgamation or merger of companies.

By | February 2, 2018

Section 87 of Punjab GST Act 2017 ( Section 87 of Punjab 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 Punjab GST Act 2017 : Liability of agent and principal.

By | February 2, 2018

Section 86 of Punjab GST Act 2017 ( Section 86 of Punjab 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 Punjab GST Act 2017 : Liability in case of transfer of business.

By | February 2, 2018

Section 85 of Punjab GST Act 2017 ( Section 85 of Punjab 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 70 of Punjab GST Act 2017 : Power to summon persons to give evidence and produce documents

By | February 2, 2018

Section 70 of Punjab GST Act 2017 ( Section 70 of Punjab GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in  CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST )  Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power… Read More »

Section 84 of Punjab GST Act 2017 : Continuation and validation of certain recovery proceedings.

By | February 2, 2018

Section 84 of Punjab GST Act 2017 ( Section 84 of Punjab 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 Punjab GST Act 2017 : Provisional attachment to protect revenue in certain cases.

By | February 2, 2018

Section 83 of Punjab GST Act 2017 ( Section 83 of Punjab 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 Punjab GST Act 2017 : Tax to be first charge on property.

By | February 2, 2018

Section 82 of Punjab GST Act 2017 ( Section 82 of Punjab 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 »