https://www.taxtmi.com/acts?id=25897 Tax, interest and penalty of a discontinued firm, association or HUF may be determined as if no discontinuance occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those liabilities. Change in the constitution of a firm or association renders partners or members both before and after reconstitution jointly and severally liable for tax, interest and penalty due for periods before reconstitution. Dissolution and partition are treated as discontinuance. LLPs are regarded as firms for these purposes and "court" is defined as District Court, High Court or Supreme Court. en-us Sat, 17 Jun 2017 12:03:07 +0530 Fri, 28 Jul 2017 18:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25897 Tax, interest and penalty of a discontinued firm, association or HUF may be determined as if no discontinuance occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those liabilities. Change in the constitution of a firm or association renders partners or members both before and after reconstitution jointly and severally liable for tax, interest and penalty due for periods before reconstitution. Dissolution and partition are treated as discontinuance. LLPs are regarded as firms for these purposes and "court" is defined as District Court, High Court or Supreme Court. Act-Rules GST - States Sat, 17 Jun 2017 12:03:07 +0530 https://www.taxtmi.com/acts?id=25897