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of <h1>Section 94: Tax Liabilities Persist Despite Business Discontinuance or Reconstitution; Partners Jointly Liable for Obligations.</h1> Section 94 of the Tamil Nadu Goods and Services Tax Act, 2017, addresses liability for tax, interest, and penalties in cases of business discontinuance or reconstitution. If a firm, association, or Hindu Undivided Family discontinues its business, 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 obligations. These rules also apply to dissolved firms or partitioned Hindu Undivided Families, with Limited Liability Partnerships treated as firms under this provision.
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