Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Act 2017: Legal Heirs, Successors, and Partners Liable for Unpaid Dues; Exceptions Under Insolvency Code 2016</h1> Under the Orissa Goods and Services Tax Act, 2017, specific provisions address liability for tax, interest, or penalties in certain cases. If a liable individual dies, their legal representative or successor must pay any outstanding obligations, whether the business continues or not. In cases of partition within a Hindu Undivided Family or an association, each member assumes joint and several liability for dues until partition. Upon a firm's dissolution, former partners share joint and several liability for any outstanding amounts. If a guardian or trustee's role ends, the ward or beneficiary becomes liable for any unpaid dues. These provisions are subject to exceptions under the Insolvency and Bankruptcy Code, 2016.
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