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of <h1>Liability Under Section 94: Partners and Members Jointly Responsible for Tax Dues After Business Changes or Discontinuance</h1> Section 94 of the West Bengal Goods and Services Tax Act, 2017, outlines liability for tax, interest, and penalties in specific cases. If a business operated by a firm, association, or Hindu Undivided Family discontinues, partners or members at the time of discontinuance remain jointly and severally liable for dues. This liability also applies to changes in a firm's constitution, holding both former and current partners accountable for past dues. The provisions extend to cases of dissolution or partition, with Limited Liability Partnerships treated as firms for these purposes. The term 'court' refers to the District Court, High Court, or Supreme Court.
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