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- Whether retired partner of a firm can be held liable for non-payment of GST dues ?
Whether retired partner of a firm can be held liable for non-payment of GST dues ?
TRT-2026-1407
Issue Favourable to Tax Payer ?:- yes
Held: As per GST record available on common portal, petitioner and his brother are reflected as active partners of Firm. In terms of Section 90 of CGST, 2017 Department is very well within its right to take action against petitioner. It is, thus, prayed At the time of arguments, it was brought to our notice that application for removal of Red entry in respect to outstanding arrears of Rs.37,84,228/- created under Section 73 of PGST and CGST Ac.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
