https://www.taxtmi.com/acts?id=29188 When a firm, association or HUF discontinues, tax, interest and penalty up to discontinuance may be assessed as if discontinuance had not occurred, and every partner or member at that time remains jointly and severally liable for those liabilities whether determined before or after discontinuance; similar joint and several liability applies where a firm's constitution changes, on dissolution of a firm and on partition of a HUF, and a Limited Liability Partnership is treated as a firm. en-us Mon, 03 Jul 2017 15:20:08 +0530 Thu, 20 Jul 2017 18:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29188 When a firm, association or HUF discontinues, tax, interest and penalty up to discontinuance may be assessed as if discontinuance had not occurred, and every partner or member at that time remains jointly and severally liable for those liabilities whether determined before or after discontinuance; similar joint and several liability applies where a firm's constitution changes, on dissolution of a firm and on partition of a HUF, and a Limited Liability Partnership is treated as a firm. Act-Rules GST - States Mon, 03 Jul 2017 15:20:08 +0530 https://www.taxtmi.com/acts?id=29188