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Petition Dismissed; Ex-Partner to Appeal KGST Order on Firm's 2002-03 Tax Liability Within 30 Days. The HC disposed of the writ petition challenging assessment orders against a partnership firm for AY 2002-03. The petitioner, a former partner, claimed ...
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Petition Dismissed; Ex-Partner to Appeal KGST Order on Firm's 2002-03 Tax Liability Within 30 Days.
The HC disposed of the writ petition challenging assessment orders against a partnership firm for AY 2002-03. The petitioner, a former partner, claimed non-liability for the KGST amount post-retirement. The HC directed the petitioner to pursue an appeal under the KGST Act within 30 days. An interim order was granted, maintaining its effect for 30 days, and the appellate authority was instructed to expedite the appeal process within two months. If the appeal was not filed, recovery proceedings could commence. The appellate authority was tasked with an independent assessment of the case's merits.
Issues involved: Impugning assessment orders of a partnership firm for Assessment Year 2002-03 under Article 226 of the Constitution of India.
Summary: The writ petition was filed to challenge assessment orders Exts.P5 and P6 issued to a partnership firm. The petitioner, a former partner of the firm, contended that he retired from the partnership and should not be held liable for the assessed amount of KGST. The court noted that the question of the petitioner's retirement and notice to authorities is a disputed fact beyond its purview, directing the petitioner to pursue the alternate remedy of appeal under the KGST Act. An interim order was granted, requiring the petitioner to file an appeal within 30 days for the appellate authority to decide on merit without delay concerns. The interim order was to remain in effect for 30 days, with the appellate authority instructed to expedite the appeal process within two months of filing. Failure to file the appeal would allow the authority to recover the assessed amount from the petitioner. The writ petition was disposed of with a directive for the appellate authority to independently assess the merits of the case and decide accordingly.
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