transfer of business

the ITC available as on the date of transfer would get transferred to the Pvt LTD co. the GST no of p'ship firm wud be required to be cancelled and new GST no in the name of Pvt LTD co wud be required to be taken
same way PAN of p'ship firm wud get cancelled and new Pan in the name of Pvt LTD co wud be required to be taken. partners be o ing directors of Pvt LTD co wud be personally liable for any assessment against the old p'ship firm

thank you sir! pl provide section reference no