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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 93: Legal Heirs, Successors, and Partners Liable for GST Dues of Deceased or Dissolved Entities</h1> Section 93 of the Tripura Goods and Services Tax Act, 2017, outlines liability for tax, interest, or penalties in certain cases. If a person liable under this Act dies, their legal representative or successor is responsible for outstanding liabilities, either continuing the business or from the deceased's estate. For Hindu Undivided Families or associations, members are jointly liable upon partition. In the case of a dissolved firm, former partners share liability. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for dues incurred up to the termination, unless otherwise specified by the Insolvency and Bankruptcy Code, 2016.
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