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The case before the court was that who is liable to pay tax on services provided i.e. supplier of service, recipient of service of the official liquidator. Court held that state tax officer shall decide the matter after giving opportunity of being heard to all the affected parties.

Liability to pay tax — The case before the court was that who is liable to pay tax on services provided i.e. supplier of service, recipient of service of the official liquidator. Court held that state tax officer shall decide the matter after giving opportunity of being heard to all the affected parties. — K.J. Mathew Vs. State of Kerala, Union of India, Hindustan Newsprint Limited, Interim Resolution Professional, State Tax Officer, (IB) [2020] 20 TAXLOK.COM 129 (Kerala)

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