https://www.taxtmi.com/caselaws?id=775547 A retiring partner remains jointly and severally liable for a firm's GST dues under Section 90 of the CGST Act until the Commissioner receives written intimation of retirement within the prescribed one-month period. Where no timely notice is proved, liability continues even after retirement, and a later intimation does not cut off the pre-existing recovery claim. On the facts noted, the partner admitted retirement but failed to show prompt notice to the competent authority, so the recovery action could not be defeated on the basis that only the firm was responsible. en-us Fri, 18 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775547 A retiring partner remains jointly and severally liable for a firm's GST dues under Section 90 of the CGST Act until the Commissioner receives written intimation of retirement within the prescribed one-month period. Where no timely notice is proved, liability continues even after retirement, and a later intimation does not cut off the pre-existing recovery claim. On the facts noted, the partner admitted retirement but failed to show prompt notice to the competent authority, so the recovery action could not be defeated on the basis that only the firm was responsible. Case-Laws GST Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775547