https://www.taxtmi.com/caselaws?id=161390 The High Court ruled that partners of a dissolved firm are jointly and severally liable for tax payments under Sections 19 and 19-A of the Act. Compliance with registration and dissolution rules was emphasized, with partners liable up to the dissolution date. The assessing authority was directed to recover taxes from partners and investigate the insolvent partner's status and new partner's involvement. The judgment stressed adherence to statutory provisions for proper assessment and recovery procedures post-dissolution. en-us Tue, 18 Sep 2001 00:00:00 +0530 Thu, 16 Jan 2014 18:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161390 The High Court ruled that partners of a dissolved firm are jointly and severally liable for tax payments under Sections 19 and 19-A of the Act. Compliance with registration and dissolution rules was emphasized, with partners liable up to the dissolution date. The assessing authority was directed to recover taxes from partners and investigate the insolvent partner's status and new partner's involvement. The judgment stressed adherence to statutory provisions for proper assessment and recovery procedures post-dissolution. Case-Laws VAT and Sales Tax Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161390