Liability in other cases
Section 94
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Bihar Goods and Services Tax Act, 2017
94. Liability in other cases.-
(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business
(a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and
(b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fore its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.
Explanation.For the purposes of this Chapter,-
(i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm;
(ii) “court” means the District Court, High Court or Supreme Court.
–
Statute, statutory provisi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =