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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court directed that the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit of the tax amount; if filed by that date, the appeal shall not be dismissed on limitation grounds and will be adjudicated on merits.
The HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court directed that the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit of the tax amount; if filed by that date, the appeal shall not be dismissed on limitation grounds and will be adjudicated on merits.
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