https://www.taxtmi.com/acts?id=26710 Special provisions impose successor liability for tax, interest and penalty where a taxable person dies, is partitioned, dissolved, or where guardianship or trust terminates, subject to the Insolvency and Bankruptcy Code. Legal representatives or successors who continue a business are liable; if business is discontinued, estate assets meet liabilities. On partition of an HUF or association, members are jointly and severally liable for liabilities up to partition. On firm dissolution, former partners are jointly and severally liable up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable up to termination. en-us Wed, 21 Jun 2017 16:24:54 +0530 Thu, 13 Jul 2017 17:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26710 Special provisions impose successor liability for tax, interest and penalty where a taxable person dies, is partitioned, dissolved, or where guardianship or trust terminates, subject to the Insolvency and Bankruptcy Code. Legal representatives or successors who continue a business are liable; if business is discontinued, estate assets meet liabilities. On partition of an HUF or association, members are jointly and severally liable for liabilities up to partition. On firm dissolution, former partners are jointly and severally liable up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable up to termination. Act-Rules GST - States Wed, 21 Jun 2017 16:24:54 +0530 https://www.taxtmi.com/acts?id=26710