Succession liability: successors and related persons bear GST tax, interest and penalty obligations when the original taxpayer ceases to act. Section 93 assigns liability to pay tax, interest or penalty under the CGST Act to successors or related persons when the original taxable person ceases to act: on death, a legal representative or person continuing the business is liable, or the estate is liable if the business is discontinued; on partition of an HUF/AOP, each member/group is jointly and severally liable for liabilities up to partition; on firm dissolution, former partners are jointly and severally liable for liabilities up to dissolution; on termination of guardianship or trust, the ward or beneficiary is liable for liabilities up to termination.
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.
Succession liability: successors and related persons bear GST tax, interest and penalty obligations when the original taxpayer ceases to act.
Section 93 assigns liability to pay tax, interest or penalty under the CGST Act to successors or related persons when the original taxable person ceases to act: on death, a legal representative or person continuing the business is liable, or the estate is liable if the business is discontinued; on partition of an HUF/AOP, each member/group is jointly and severally liable for liabilities up to partition; on firm dissolution, former partners are jointly and severally liable for liabilities up to dissolution; on termination of guardianship or trust, the ward or beneficiary is liable for liabilities up to termination.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
