https://www.taxtmi.com/acts?id=25234 Partners, members or coparceners remain jointly and severally liable for tax, interest and penalty attributable up to discontinuance, with amounts determinable as if discontinuance had not occurred; partners before and after reconstitution are jointly and severally liable for pre-reconstitution liabilities. The provisions extend to dissolution and partition, treat a Limited Liability Partnership as a firm, and define "court" to include District Court, High Court and Supreme Court. en-us Thu, 25 May 2017 11:32:23 +0530 Sat, 27 May 2017 11:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25234 Partners, members or coparceners remain jointly and severally liable for tax, interest and penalty attributable up to discontinuance, with amounts determinable as if discontinuance had not occurred; partners before and after reconstitution are jointly and severally liable for pre-reconstitution liabilities. The provisions extend to dissolution and partition, treat a Limited Liability Partnership as a firm, and define "court" to include District Court, High Court and Supreme Court. Act-Rules GST - States Thu, 25 May 2017 11:32:23 +0530 https://www.taxtmi.com/acts?id=25234