https://www.taxtmi.com/acts?id=25370 If a firm, association or Hindu undivided family discontinues business, tax, interest and penalty due up to discontinuance may be assessed as if no discontinuance occurred, and every partner or member at that time remains jointly and severally liable for those liabilities; similar joint and several liability attaches where a firm or association is reconstituted, dissolved, or where a HUF effects partition. A limited liability partnership is treated as a firm for these purposes. en-us Mon, 12 Jun 2017 10:31:14 +0530 Wed, 28 Jun 2017 17:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25370 If a firm, association or Hindu undivided family discontinues business, tax, interest and penalty due up to discontinuance may be assessed as if no discontinuance occurred, and every partner or member at that time remains jointly and severally liable for those liabilities; similar joint and several liability attaches where a firm or association is reconstituted, dissolved, or where a HUF effects partition. A limited liability partnership is treated as a firm for these purposes. Act-Rules GST - States Mon, 12 Jun 2017 10:31:14 +0530 https://www.taxtmi.com/acts?id=25370