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of <h1>Tax Liabilities Persist for Discontinued Businesses Under Section 94 of Delhi GST Act 2017; Joint Responsibility Enforced</h1> Under Section 94 of the Delhi Goods and Services Tax Act, 2017, if a taxable entity such as a firm, association, or Hindu Undivided Family discontinues business, the entity remains liable for tax, interest, and penalties as if the business had not ceased. Partners or members at the time of discontinuance are jointly and severally responsible for these liabilities. If a firm's constitution changes, both former and current partners are liable for prior dues. These rules also apply to dissolved firms or partitioned Hindu Undivided Families. Limited Liability Partnerships are treated as firms under this provision.
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