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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Joint and several liability of partners continues after firm discontinuance, reconstitution, dissolution or partition for GST tax, interest and penalty.</h1> Partners, members of an association and HUF coparceners are jointly and severally liable for GST tax, interest and penalty of the firm, association or HUF despite discontinuance; liabilities may be determined as if no discontinuance occurred and apply whether assessed before or after discontinuance. On reconstitution of a firm or association, outgoing and incoming partners/members are jointly and severally liable for liabilities attributable to periods before reconstitution. The same scheme applies to dissolution and partition; LLP is treated as a firm.

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