- The Madras High Court upheld the attachment of a former partner’s bank account for a partnership firm’s GST dues.
- It held that partners are personally liable for the firm’s tax liability, and the individual remained liable for the relevant period even though he later ceased to be a partner.
- The Court said the action was a valid recovery proceeding under Section 79(1)(c)(i), not a provisional attachment under Section 83.
- It found no legal or procedural defect in the recovery action and dismissed the writ petition.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "India"
- Works Contract to Statutory Authority Not Eligible for Local Authority GST Concession
- Refund of Excess IGST on Exports Cannot Be Denied for Clerical Error
- Kerala GST Detects Rs 7.56 Crore Tax Evasion in Railway Parking Services
- GST Council May Review GST on MDR Issues
- GST Council to Discuss E-Invoicing and ITC Reforms in October Meeting
