https://www.taxtmi.com/acts?id=27370 If a firm, association of persons or HUF discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time is jointly and severally liable for those liabilities whether determined before or after discontinuance; similar joint and several liability applies on reconstitution, dissolution or partition. A Limited Liability Partnership is treated as a firm and the term "court" includes District Court, High Court and Supreme Court. en-us Fri, 23 Jun 2017 17:18:48 +0530 Fri, 23 Jun 2017 17:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27370 If a firm, association of persons or HUF discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time is jointly and severally liable for those liabilities whether determined before or after discontinuance; similar joint and several liability applies on reconstitution, dissolution or partition. A Limited Liability Partnership is treated as a firm and the term "court" includes District Court, High Court and Supreme Court. Act-Rules GST - States Fri, 23 Jun 2017 17:18:48 +0530 https://www.taxtmi.com/acts?id=27370