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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Liability Shifts Under Section 93 of Mizoram GST Act: Successors, Estates, and Former Partners Hold Responsibility for Tax Dues</h1> Section 93 of the Mizoram Goods and Services Tax Act, 2017, addresses liability for tax, interest, or penalties in specific situations. If a liable person dies, their legal representative or successor continues the business and assumes liability. If the business is discontinued, the estate is liable to the extent it can cover the debt. In cases of partition in a Hindu Undivided Family or association, members are jointly and severally liable for dues until partition. For dissolved firms, former partners share joint liability. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for dues up to that point.
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