Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
