Section 94(1)(b) in The Punjab Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 94(1)] [Section 94] [Entire Act]

State of Punjab - Subsection

Section 94(1)(b) in The Punjab Goods and Services Tax Act, 2017

(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 of tax and interest determined and penalty imposed and payable by such firm, association or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person.

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State of Punjab - Subsection

Section 94(1)(b) in The Punjab Goods and Services Tax Act, 2017