Case of Harvinder Singh vs State of Punjab, HC P&H Judgement Dated 18th July 2025. It has been held that Section 90 of CGST Act provides that the liability of a retired partner continues unless intimation of retirement is given to the Commissioner within one month of the date of retirement. The petitioner failed to provide such intimation in a timely manner, and belated communication cannot nullify the liability that arose earlier. The petitioner’s claim that he lacked access to the GST portal or that responsibility lay with existing partners is not a valid defence. The Department was justified in treating him as liable for dues of the Firm.