https://www.taxtmi.com/acts?id=26511 Section 93 imposes successor and representative liability for tax, interest and penalty: successors continuing a business after the taxpayer's death are liable; legal representatives are liable out of the estate where the business is discontinued; members on partition of an HUF or association, former partners on firm dissolution, and wards or beneficiaries on termination of guardianship or trust are jointly and severally liable for obligations up to the time of partition, dissolution or termination. Each rule is subject to the Insolvency and Bankruptcy Code exception. en-us Sat, 17 Jun 2017 16:51:35 +0530 Thu, 22 Jun 2017 14:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26511 Section 93 imposes successor and representative liability for tax, interest and penalty: successors continuing a business after the taxpayer's death are liable; legal representatives are liable out of the estate where the business is discontinued; members on partition of an HUF or association, former partners on firm dissolution, and wards or beneficiaries on termination of guardianship or trust are jointly and severally liable for obligations up to the time of partition, dissolution or termination. Each rule is subject to the Insolvency and Bankruptcy Code exception. Act-Rules GST - States Sat, 17 Jun 2017 16:51:35 +0530 https://www.taxtmi.com/acts?id=26511