https://www.taxtmi.com/acts?id=24068 Where a firm is liable to pay tax, interest or penalty, the firm and each partner are jointly and severally liable. A partner who retires remains liable for amounts due up to the date of retirement unless written intimation of the retirement is given to the Commissioner; absent intimation within one month, that liability continues until the Commissioner receives notice. en-us Mon, 27 Mar 2017 17:31:23 +0530 Fri, 26 Sep 2025 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24068 Where a firm is liable to pay tax, interest or penalty, the firm and each partner are jointly and severally liable. A partner who retires remains liable for amounts due up to the date of retirement unless written intimation of the retirement is given to the Commissioner; absent intimation within one month, that liability continues until the Commissioner receives notice. Act-Rules GST Mon, 27 Mar 2017 17:31:23 +0530 https://www.taxtmi.com/acts?id=24068