https://www.taxtmi.com/caselaws?id=152356 After dissolution of a firm, a former partner could not be fastened with sales tax liability for the post-dissolution period merely because notice of dissolution was not given to the tax authorities; the statutory scheme limited joint and several liability to the period when the firm remained liable, and non-intimation attracted only the prescribed penalty. The Court also treated writ jurisdiction as available where statutory appeal, revision, and reference remedies would be futile, noting that repeated representations had already failed. The post-dissolution demand was therefore unsustainable, while liability up to dissolution remained unaffected. en-us Tue, 20 Mar 1979 00:00:00 +0530 Sat, 29 Jun 2013 18:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152356 After dissolution of a firm, a former partner could not be fastened with sales tax liability for the post-dissolution period merely because notice of dissolution was not given to the tax authorities; the statutory scheme limited joint and several liability to the period when the firm remained liable, and non-intimation attracted only the prescribed penalty. The Court also treated writ jurisdiction as available where statutory appeal, revision, and reference remedies would be futile, noting that repeated representations had already failed. The post-dissolution demand was therefore unsustainable, while liability up to dissolution remained unaffected. Case-Laws VAT and Sales Tax Tue, 20 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152356