https://www.taxtmi.com/caselaws?id=441545 The HC dismissed the petitions challenging recovery of dues from partners of partnership firms, holding that appeals must be filed within three months from communication of the order, which includes manual service. The Court clarified that electronic filing is mandatory under Rule 108, but this does not preclude filing an appeal if the order was not uploaded, provided the order was communicated. The petitioners' appeals were time-barred as they filed only after recovery orders were passed and were manually served with the orders earlier. The Court rejected the contention that partners are not liable, affirming joint and several liability under Section 90 CGST Act. The recovery under Section 79(1)(c) CGST Act was valid, and the petitions were dismissed. en-us Mon, 07 Aug 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441545 The HC dismissed the petitions challenging recovery of dues from partners of partnership firms, holding that appeals must be filed within three months from communication of the order, which includes manual service. The Court clarified that electronic filing is mandatory under Rule 108, but this does not preclude filing an appeal if the order was not uploaded, provided the order was communicated. The petitioners' appeals were time-barred as they filed only after recovery orders were passed and were manually served with the orders earlier. The Court rejected the contention that partners are not liable, affirming joint and several liability under Section 90 CGST Act. The recovery under Section 79(1)(c) CGST Act was valid, and the petitions were dismissed. Case-Laws GST Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441545