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    <description>Liability to pay GST in special cases extends recovery to controllers of an estate (Court of Wards, Administrator General, Official Trustee, receiver, manager or any person actually managing the business) as if they conducted the business; legal representatives, persons continuing a deceased&#039;s business, partners, members of HUF/AOP and beneficiaries/wards on termination of trust or guardianship are jointly and severally liable for tax, interest and penalty determined before or after death, dissolution, partition, discontinuance or reconstitution, subject to estate capacity.</description>
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