Section 92 ensures that a business does not escape GST while its estate is managed by a court-appointed authority; the authority pays as the owner would.
Key points
- Under section 92 of the CGST Act, 2017, where the estate of a taxable person owning a business is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager appointed by or under a court order, the tax, interest or penalty is levied on and recoverable from that authority to the same extent as from the taxable person.
The provisions
92Liability of Court of Wards, etc.
Statutory text
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 General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who pays GST when a business is under a court-appointed receiver?
- The receiver or other authority in control, under section 92 of the CGST Act, to the same extent as the owner.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
"Court" for this Chapter means the District Court, High Court or Supreme Court (Explanation to section 94).