https://www.taxtmi.com/acts?id=25614 Special provisions place continuing responsibility for payment of tax, interest or penalty on successors and related persons when the taxable person ceases to be the active debtor. On death, the legal representative or person continuing the business is liable, and if the business is discontinued the legal representative is liable out of the estate to the estate's capacity. Members of an HUF or association are jointly and severally liable up to partition; partners remain liable up to firm dissolution; wards or beneficiaries become liable on termination of guardianship or trust. All liabilities are subject to the Insolvency and Bankruptcy Code exception. en-us Mon, 12 Jun 2017 15:08:49 +0530 Thu, 15 Jun 2017 14:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25614 Special provisions place continuing responsibility for payment of tax, interest or penalty on successors and related persons when the taxable person ceases to be the active debtor. On death, the legal representative or person continuing the business is liable, and if the business is discontinued the legal representative is liable out of the estate to the estate's capacity. Members of an HUF or association are jointly and severally liable up to partition; partners remain liable up to firm dissolution; wards or beneficiaries become liable on termination of guardianship or trust. All liabilities are subject to the Insolvency and Bankruptcy Code exception. Act-Rules GST - States Mon, 12 Jun 2017 15:08:49 +0530 https://www.taxtmi.com/acts?id=25614