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Liability in other cases.

Section 94 - Haryana SGST - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 94 - 94. (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 busine .....

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inuance, 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 of tax and interest determined and penalty imposed and payable by such firm, .....

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r member were himself a taxable person. (2) Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of association, as it existed before and as it exists after the reconstitution, sh .....

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