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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 93 of Assam GST Act: Legal heirs, successors, and partners share tax liabilities upon death, dissolution, or partition.</h1> The Assam Goods and Services Tax Act, 2017, Section 93, outlines the liability for tax, interest, or penalties in specific situations. If a person liable under this Act dies, their legal representative or successor must pay any outstanding amounts if the business continues. If the business discontinues, the estate covers the liability. For Hindu Undivided Families or associations, partitioning property results in joint and several liabilities for members. In firm dissolutions, partners share liability. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for any due amounts. These provisions are subject to the Insolvency and Bankruptcy Code, 2016.
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