Section 94
Liability in other cases
In force
Section 94. Liability in other cases.
(1) Where a taxable person is a Hindu Undivided Family or an Association of Persons and is partitioned or dissolved, every person who was a member immediately before such partition or dissolution shall jointly and severally be liable to pay the tax, interest or penalty due.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-94.html
- Source confidence: Pending verification
Quick facts
- Section
- 94
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0