Partner liability under GST extends jointly and severally for firm dues, with retirement notice controlling continuing responsibility. A firm liable for tax, interest, or penalty under the GST law is jointly and severally liable with each partner, despite any contrary contract or other law. On retirement of a partner, written intimation of the retirement date must be given to the Commissioner, and the retiring partner remains liable for dues up to that date, whether determined or not. If no intimation is given within one month, the liability continues until the Commissioner receives the notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Partner liability under GST extends jointly and severally for firm dues, with retirement notice controlling continuing responsibility.
A firm liable for tax, interest, or penalty under the GST law is jointly and severally liable with each partner, despite any contrary contract or other law. On retirement of a partner, written intimation of the retirement date must be given to the Commissioner, and the retiring partner remains liable for dues up to that date, whether determined or not. If no intimation is given within one month, the liability continues until the Commissioner receives the notice.
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