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Indirect Tax
Section 88 of GST Act: Liability in case of company in liquidation
Section 87 of GST Act: Liability in case of amalgamation or merger of companies
Section 86 of GST Act: Liability of agent and principal
Section 85 of GST Act: Liability in case of transfer of business
Section 84 of GST Act: Continuation and validation of certain recovery proceedings
Section 83 of GST Act: Provisional attachment to protect revenue in certain cases
Section 82 of GST Act: Tax to be first charge on property
Section 81 of GST Act: Transfer of property to be void in certain cases
Section 80 of GST Act: Payment of tax and other amount in instalments
Section 79 of GST Act: Recovery of tax
Section 78 of GST Act: Initiation of recovery proceedings
Section 77 of GST Act: GST wrongfully collected and paid to CG or SG
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