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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>Successor liability for GST: estate, heirs and successors remain liable for tax, interest or penalty after transfer.</h1> Special provisions impose successor liability for tax, interest and penalty where a taxable person dies, is partitioned, dissolved, or where guardianship or trust terminates, subject to the Insolvency and Bankruptcy Code. Legal representatives or successors who continue a business are liable; if business is discontinued, estate assets meet liabilities. On partition of an HUF or association, members are jointly and severally liable for liabilities up to partition. On firm dissolution, former partners are jointly and severally liable up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable up to termination.

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