Liability in case of partition of HUF or AOP :
Save as otherwise provided in Insolvency and Bankruptcy Code, where a taxable person, liable to pay tax under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons, as the case may be, is partitioned amongst the various members or groups of members then each member or group of members shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition – section 93(2) of CGST Act.
Liability even if business discontinued or change in constitution or dissolved – Liability of HUF or AOP and each of its members will continue even if business discontinued or there is change in constitution or HUF or AOP is dissolved – section 94 of CGST Act.