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of <h1>Section 94: Tax, Interest, and Penalties Liability for Business Discontinuation or Reconstitution under GST Act 2017.</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 94 outlines the liability for tax, interest, and penalties in cases of business discontinuation or reconstitution. If a firm, association, or Hindu Undivided Family ceases operations, the tax obligations remain as if the business continued, with partners or members jointly and severally liable. In cases of reconstitution, both former and current partners or members share liability for prior dues. The provisions apply similarly in cases of dissolution or partition, considering Limited Liability Partnerships as firms. The term 'court' refers to District, High, or Supreme Courts.
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