Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 4807
Join Channel
TaxTMI 
