Section 94(3) in Odisha Goods and Services Tax Act, 2017
(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 subsection 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.
