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of <h1>Section 93 of West Bengal GST Act: Legal heirs or partners liable for taxes after death, partition, or dissolution.</h1> The West Bengal Goods and Services Tax Act, 2017, Section 93, outlines liability for tax, interest, or penalty in specific scenarios. Upon a taxpayer's death, their legal representative or successor must settle any outstanding dues if the business continues, or from the estate if it ceases. In cases of partition within a Hindu Undivided Family or association, all members are jointly responsible for dues up to partition. For dissolved firms, former partners share joint liability for outstanding taxes. If a guardian or trustee ceases their role, the ward or beneficiary assumes liability for any unpaid dues. These provisions are subject to exceptions under the Insolvency and Bankruptcy Code, 2016.
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