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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Partners Liable for Tax Dues After Business Closure Under Section 94 of Goa GST Act 2017</h1> Section 94 of the Goa Goods and Services Tax Act, 2017, addresses liability for tax, interest, and penalties for firms, associations, or Hindu Undivided Families (HUF) that have discontinued business. It mandates that partners or members at the time of discontinuance remain jointly and severally liable for any dues, regardless of whether these were determined before or after discontinuance. This liability also applies to changes in firm or association constitution and extends to dissolutions or partitions of HUFs. Limited Liability Partnerships are treated as firms under this provision, and relevant courts include District, High, and Supreme Courts.
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