Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES

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....cases have been discussed as under:   On death of a person liable to pay tax, interest or penalty [Section 93(1)]: * where a person, liable to pay tax, interest or penalty under CGST Act, dies, then: * In case business is continued after his death *  if a business carried on by the person is continued after his death by his legal representative or any other person, such legal rep....

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....ivided Family (HUF) or an association of persons (AOP) and property of the HUF or AOP is partitioned amongst the various members or groups of members, * then, each member/group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under said Act. * up to the time of the partition whether such tax, penalty or interest has been de....