Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC dismissed the writ petition seeking to set aside the summoning order and restrain respondents from attaching the petitioner's property. The Court held that a retiring partner's liability under the CGST Act continues until a written intimation of retirement is duly served on the Commissioner within one month of retirement. The petitioner failed to provide timely notice of retirement, as evidenced by delayed communication submitted in 2025 despite retirement occurring in 2021. Consequently, the petitioner remains liable for tax obligations incurred during the partnership. The Court refused to absolve the petitioner of liability under Section 90 of the CGST Act, 2017, emphasizing strict compliance with statutory notification requirements. The petitioner was granted liberty to pursue alternative legal remedies as available under law.
The HC dismissed the writ petition seeking to set aside the summoning order and restrain respondents from attaching the petitioner's property. The Court held that a retiring partner's liability under the CGST Act continues until a written intimation of retirement is duly served on the Commissioner within one month of retirement. The petitioner failed to provide timely notice of retirement, as evidenced by delayed communication submitted in 2025 despite retirement occurring in 2021. Consequently, the petitioner remains liable for tax obligations incurred during the partnership. The Court refused to absolve the petitioner of liability under Section 90 of the CGST Act, 2017, emphasizing strict compliance with statutory notification requirements. The petitioner was granted liberty to pursue alternative legal remedies as available under law.
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