https://www.taxtmi.com/caselaws?id=779805 HC held the writ petition maintainable: Section 69 of the Partnership Act bars an unregistered firm from enforcing rights generally, but Section 69(2) does not bar suits enforcing statutory or common law rights. An unregistered partnership that pays taxes and whose partner holds registration under the CGST Act may enforce statutory rights; because a partner was impleaded as a party the petition is maintainable. The HC directed the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit on the tax amount; if filed by that date it will not be dismissed as barred by limitation and will be adjudicated on merits. Petition disposed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779805 HC held the writ petition maintainable: Section 69 of the Partnership Act bars an unregistered firm from enforcing rights generally, but Section 69(2) does not bar suits enforcing statutory or common law rights. An unregistered partnership that pays taxes and whose partner holds registration under the CGST Act may enforce statutory rights; because a partner was impleaded as a party the petition is maintainable. The HC directed the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit on the tax amount; if filed by that date it will not be dismissed as barred by limitation and will be adjudicated on merits. Petition disposed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779805