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    <title>LIABILITY TO PAY TAX IN CERTAIN CASES UNDER MODEL GST LAW</title>
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    <description>Chapter XXIV prescribes circumstances where tax, interest and penalty may be recovered from persons other than the original taxpayer: transfers of business render transferor and transferee jointly and severally liable, agents and principals share liability for agent-conducted supplies, mergers and amalgamations include inter-company supplies in turnover and cancel registrations from the order date, and liquidation, dissolution, death, partition, change in constitution or termination of guardianship expose liquidators, directors, partners, legal representatives and beneficiaries to recoverable liabilities unless they prove absence of gross neglect or breach of duty. LLPs are treated as firms.</description>
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    <pubDate>Thu, 05 Jan 2017 09:06:06 +0530</pubDate>
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      <description>Chapter XXIV prescribes circumstances where tax, interest and penalty may be recovered from persons other than the original taxpayer: transfers of business render transferor and transferee jointly and severally liable, agents and principals share liability for agent-conducted supplies, mergers and amalgamations include inter-company supplies in turnover and cancel registrations from the order date, and liquidation, dissolution, death, partition, change in constitution or termination of guardianship expose liquidators, directors, partners, legal representatives and beneficiaries to recoverable liabilities unless they prove absence of gross neglect or breach of duty. LLPs are treated as firms.</description>
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