Joint and several liability of partners: partners remain responsible for a firm's GST tax, interest and penalties after discontinuance. Section 94 makes partners or members of a firm, association or Hindu Undivided Family jointly and severally liable for tax, interest and penalty payable by that entity upon discontinuance, dissolution, partition or change in constitution, permitting determination of liabilities as if the event had not occurred and treating each partner or member, so far as may be, as a taxable person; a Limited Liability Partnership is treated as a firm and 'court' is defined for these purposes.