https://www.taxtmi.com/acts?id=30264 Partners, association members and HUF persons remain jointly and severally liable for tax, interest and penalty even after discontinuance, with liabilities determined as if discontinuance had not occurred. Reconstitution of a firm or association does not absolve partners or members from amounts due for periods before reconstitution. The same rules apply to dissolution and partition. Limited Liability Partnerships are to be treated as firms for these purposes. en-us Mon, 10 Jul 2017 10:31:05 +0530 Tue, 18 Jul 2017 14:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30264 Partners, association members and HUF persons remain jointly and severally liable for tax, interest and penalty even after discontinuance, with liabilities determined as if discontinuance had not occurred. Reconstitution of a firm or association does not absolve partners or members from amounts due for periods before reconstitution. The same rules apply to dissolution and partition. Limited Liability Partnerships are to be treated as firms for these purposes. Act-Rules GST - States Mon, 10 Jul 2017 10:31:05 +0530 https://www.taxtmi.com/acts?id=30264