Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES [SECTION 93 OF THE CGST ACT]

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..... nterest or penalty in certain cases have been discussed as under: On death of a person liable to pay tax, interest or penalty [Section 93(1)] : where a person, liable to pay tax, interest or penalty under CGST Act, dies , then: In case business is continued after his death if a business carried on by the person is continued after his death by his lega .....

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..... On partition of HUF or AOP [ Section 93(2) ] : where a taxable person, liable to pay tax, interest or penalty under CGST Act, is a Hindu Undivided Family (HUF) or an association of persons (AOP) and property of the HUF or AOP is partitioned amongst the various members or groups of members, then, each member/group of members shall, jointly and severally, be liable to pay the tax, inte .....

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..... ection 93(4) ]: where a taxable person liable to pay tax, interest or penalty under this Act, is the guardian of a ward on whose behalf the business is carried on by the guardian; or is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay the tax, interes .....

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