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

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....ve 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 per....

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....y tax, interest or penalty under CGST Act, is a Hindu Undivided 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....

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....liable to pay tax, interest or penalty under this Act, - • is the guardian of a ward on whose behalf the business is carried on by the guardian; or • is a trustee who carries on the business under a trust for a beneficiary, • then, if the guardianship or trust is terminated, • the ward or the beneficiary shall be liable to pay the tax, interest o....