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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 94: Partners' Joint Liability for Tax and Penalties on Business Closure or Restructuring Under J&K GST Act 2017.</h1> Section 94 of the Jammu and Kashmir Goods and Services Tax Act, 2017, addresses liability for tax, interest, and penalties in cases where a business entity such as a firm, association, or Hindu Undivided Family has discontinued operations. It mandates that partners or members are jointly and severally liable for dues up to the discontinuance date. This liability extends to changes in firm constitution, dissolution, or partition of a Hindu Undivided Family. The section also clarifies that Limited Liability Partnerships are considered firms, and defines 'court' as including District Courts, High Courts, or the Supreme Court.
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