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🚨 BREAKING GST JUDGMENT | PUNJAB & HARYANA HIGH COURT

A retired partner can still be held liable for GST dues if proper intimation of retirement is not given to the GST Department under Section 90 of the CGST Act, 2017.

⚖️ Key Facts

📅 Partner retired: April 2021

❌ No intimation given to GST Department

📅 Intimation filed only: February 2025

💰 GST demand raised against the firm

🏠 Department attached retired partner's assets for recovery

⚖️ What the Court Held

✅ Retirement deed alone is not enough

✅ Intimation under Section 90 is mandatory

✅ Liability continues until proper intimation is given

✅ Department can recover GST dues from a retired partner

✅ Personal assets may be attached for recovery

📌 Important Legal Principle

A retired partner remains jointly and severally liable for tax, interest and penalty until retirement is properly intimated to the GST Department.

🎯 Practical Takeaway

✔ Execute retirement deed

✔ Amend GST registration

✔ File retirement intimation immediately

✔ Keep documentary proof & acknowledgement

✔ Review partnership compliance regularly

⚠️ One missed compliance step can expose personal assets to GST recovery proceedings.

📚 Relevant Provision: Section 90, CGST Act, 2017

🏛 Case: Harvinder Singh v. State of Punjab

📅 Punjab & Haryana High Court

💬 Have you updated GST records after any partner retirement?

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👨‍💼 Muhammad Azhar 📍 Sasaram, Bihar

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