https://www.taxtmi.com/acts?id=29676 Where a taxable person dies, the successor who continues the business is liable for tax, interest and penalty; if the business is discontinued, the legal representative is liable out of the estate. On partition of an HUF or association, members are jointly and severally liable for amounts due up to partition. On firm dissolution, former partners are jointly and severally liable for amounts due up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable for amounts due up to termination. Each rule is subject to the insolvency law exception. en-us Wed, 05 Jul 2017 10:18:41 +0530 Fri, 18 Aug 2017 10:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29676 Where a taxable person dies, the successor who continues the business is liable for tax, interest and penalty; if the business is discontinued, the legal representative is liable out of the estate. On partition of an HUF or association, members are jointly and severally liable for amounts due up to partition. On firm dissolution, former partners are jointly and severally liable for amounts due up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable for amounts due up to termination. Each rule is subject to the insolvency law exception. Act-Rules GST - States Wed, 05 Jul 2017 10:18:41 +0530 https://www.taxtmi.com/acts?id=29676