https://www.taxtmi.com/acts?id=28555 Where a taxable person that is a firm, association or HUF discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable for amounts determined or imposed, whether assessed before or after discontinuance; similar joint liability applies on change of constitution, dissolution or partition, and an LLP is treated as a firm. en-us Thu, 29 Jun 2017 17:13:24 +0530 Fri, 04 Aug 2017 10:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28555 Where a taxable person that is a firm, association or HUF discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable for amounts determined or imposed, whether assessed before or after discontinuance; similar joint liability applies on change of constitution, dissolution or partition, and an LLP is treated as a firm. Act-Rules GST - States Thu, 29 Jun 2017 17:13:24 +0530 https://www.taxtmi.com/acts?id=28555