Section 94(2) in Tripura State Goods and Services Tax Act, 2017
(2)Where a change has occurred in the constitution of a firm or an association of person the partners of the firm or members of association as it existed before and as it exists after the reconstitution shall without prejudice to the provision of section 90, jointly and severally be liable to pay tax interest or penalty due from firm or association for any period before its reconstitution.
