Retired Partner Liable for Firm's GST Dues if No Timely Intimation about Date of Retirement to Commissioner: Punjab & Haryana HC Dismisses Writ

The Punjab & Haryana High Court has ruled that a "retired partner is liable for a firm's GST dues if no timely intimation about the date of retirement is given to the Commissioner." The court dismissed a writ petition, emphasizing the importance of compliance with procedural requirements. A partner's liability continues until they have officially notified the tax authorities of their retirement. This ruling sends a clear message to partners of firms about the need for timely and formal intimation to avoid future tax liabilities.