Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Liability on death: successors and representatives remain responsible for GST tax, interest or penalty under prescribed rules. Liability for tax, interest or penalty survives a taxable person's death subject to the Insolvency and Bankruptcy Code, 2016: a successor continuing the business is liable; where the business is discontinued the legal representative is liable from the deceased's estate to the extent it can meet the charge, whether liabilities are determined before or after death. Comparable successor liability rules make members after HUF/association partition, former partners after firm dissolution, and wards or beneficiaries after termination of guardianship or trust jointly and severally liable for liabilities attributable to periods up to the relevant event.
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.
Liability on death: successors and representatives remain responsible for GST tax, interest or penalty under prescribed rules.
Liability for tax, interest or penalty survives a taxable person's death subject to the Insolvency and Bankruptcy Code, 2016: a successor continuing the business is liable; where the business is discontinued the legal representative is liable from the deceased's estate to the extent it can meet the charge, whether liabilities are determined before or after death. Comparable successor liability rules make members after HUF/association partition, former partners after firm dissolution, and wards or beneficiaries after termination of guardianship or trust jointly and severally liable for liabilities attributable to periods up to the relevant event.
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