Central Goods and Services Tax Act, 2017 - Chapter XVI

Section 92 of CGST Act - Liability of Court of Wards, etc.

Section 92 of the Central Goods and Services Tax Act, 2017 deals with GST liability where the estate, or a portion of the estate, of a taxable person owning a business is placed under the control of specified court-supervised or fiduciary authorities.

On this page Section 92 text Meaning and scope Persons covered Legal effect Related provisions

Section 92 - Statutory provision

Liability of Court of Wards, etc.

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.

The provision above reflects Section 92 in the current official text of the CGST Act available through India Code as checked on 15 September 2026.

Meaning and scope of Section 92

Section 92 is a special liability provision. It applies when a taxable person owns a business for which tax, interest or penalty is payable, but the estate connected with that taxable person is under the control of a Court of Wards or another person or authority specified in the section.

The provision ensures that GST dues do not become incapable of determination or recovery merely because the taxable person is not personally managing the relevant estate or business. For GST purposes, the person or authority actually placed in control is made answerable in the manner stated in Section 92.

In simple terms: if a court-appointed or legally recognised authority controls the estate of a taxable person who owns the business, the GST law permits the relevant tax, interest or penalty to be levied upon and recovered from that controlling authority to the same extent as it could have been determined and recovered from the taxable person.

Who can be covered by Section 92?

The section expressly identifies the following persons or authorities where they control the estate or a portion of the estate of the taxable person:

the Court of Wards;
the Administrator General;
the Official Trustee;
a receiver;
a manager; and
any other person, whatever the designation, who in fact manages the business and is appointed by or under an order of a court.

The wording is functional as well as formal. A person who in fact manages the business may fall within the provision even if a different designation is used, provided the statutory conditions concerning appointment and control are satisfied.

Legal effect of Section 92

1. Liability follows control of the estate

The provision operates where the estate, or part of the estate, of the taxable person is under the specified control and the taxable person owns a business in respect of which tax, interest or penalty is payable.

2. Recovery is to the same extent

The Court of Wards, Administrator General, Official Trustee, receiver or manager is subjected to levy and recovery in like manner and to the same extent as the taxable person would have been if the taxable person were conducting the business personally.

3. Other CGST Act and Rules provisions continue to apply

Section 92 expressly states that all provisions of the CGST Act and the rules made under it apply accordingly. The section therefore changes the person or authority from whom the relevant liability may be recovered in the specified circumstances; it does not create a separate GST charging framework.

Practical point: Section 92 should be read with the underlying provisions under which the tax, interest or penalty is determined and with the applicable recovery provisions. The precise liability in an individual matter depends on the facts, the controlling order and the GST demand concerned.

Official legal reference

The current consolidated text of the Central Goods and Services Tax Act, 2017 can be checked on the official India Code website. GST portal services, taxpayer functions, notices and online compliance facilities are available through the official GST portal.

This article is intended as a statutory reference and general explanation. For a specific proceeding, recovery action or court-controlled estate, the relevant order, facts and current law should be examined.