Liability on death: successors and estates liable for unpaid GST tax, interest and penalties under statutory rules. Liability for tax, interest and penalty attaches to successors and estates on death, with continuing business successors liable and estates liable where business is discontinued; members of a partitioned HUF or association and former partners of a dissolved firm are jointly and severally liable for liabilities up to partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust, subject to the Insolvency Code exception.
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 estates liable for unpaid GST tax, interest and penalties under statutory rules.
Liability for tax, interest and penalty attaches to successors and estates on death, with continuing business successors liable and estates liable where business is discontinued; members of a partitioned HUF or association and former partners of a dissolved firm are jointly and severally liable for liabilities up to partition or dissolution; wards or beneficiaries become liable on termination of guardianship or trust, subject to the Insolvency Code exception.
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