Joint and several tax liability binds partners after firm discontinuance, dissolution or reconstitution under GST. If a firm, association of persons or HUF discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time is jointly and severally liable for those liabilities whether determined before or after discontinuance; similar joint and several liability applies on reconstitution, dissolution or partition. A Limited Liability Partnership is treated as a firm and the term 'court' includes District Court, High Court and Supreme Court.