{"id":1906,"date":"2025-08-06T11:37:25","date_gmt":"2025-08-06T11:37:25","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1906"},"modified":"2025-08-06T11:41:47","modified_gmt":"2025-08-06T11:41:47","slug":"gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/","title":{"rendered":"GST HC P&amp;H Judgement Dated 18\/07\/2025 &#8211; Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner"},"content":{"rendered":"\n<p><em>Case of Harvinder Singh vs State of Punjab, HC P&amp;H Judgement Dated 18<sup>th<\/sup>\u00a0July 2025.<\/em>\u00a0It 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\u2019s 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1601BCR_BmeL3kxRNFA-CntfS7FQBMXmW\/view?usp=sharing\"><em>(Link: HC P&amp;H Judgement Dated 18\/07\/25)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Harvinder Singh vs State of Punjab, HC P&amp;H Judgement Dated 18th\u00a0July 2025.\u00a0It has been held that Section 90 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-1906","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Harvinder Singh vs State of Punjab, HC P&amp;H Judgement Dated 18th\u00a0July 2025.\u00a0It has been held that Section 90 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-06T11:37:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-06T11:41:47+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST HC P&amp;H Judgement Dated 18\/07\/2025 &#8211; Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner\",\"datePublished\":\"2025-08-06T11:37:25+00:00\",\"dateModified\":\"2025-08-06T11:41:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\"},\"wordCount\":139,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\",\"name\":\"GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-08-06T11:37:25+00:00\",\"dateModified\":\"2025-08-06T11:41:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST HC P&amp;H Judgement Dated 18\/07\/2025 &#8211; Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/","og_locale":"en_US","og_type":"article","og_title":"GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP","og_description":"Case of Harvinder Singh vs State of Punjab, HC P&amp;H Judgement Dated 18th\u00a0July 2025.\u00a0It has been held that Section 90 [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-08-06T11:37:25+00:00","article_modified_time":"2025-08-06T11:41:47+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST HC P&amp;H Judgement Dated 18\/07\/2025 &#8211; Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner","datePublished":"2025-08-06T11:37:25+00:00","dateModified":"2025-08-06T11:41:47+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/"},"wordCount":139,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/","name":"GST HC P&amp;H Judgement Dated 18\/07\/2025 - Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-08-06T11:37:25+00:00","dateModified":"2025-08-06T11:41:47+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/06\/gst-hc-ph-judgement-dated-18-07-2025-retired-partner-liable-for-firs-gst-dues-in-absence-of-intimation-to-commissioner\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST HC P&amp;H Judgement Dated 18\/07\/2025 &#8211; Retired Partner liable for Firm\u2019s GST dues in absence of intimation to Commissioner"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=1906"}],"version-history":[{"count":2,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1906\/revisions"}],"predecessor-version":[{"id":1914,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1906\/revisions\/1914"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=1906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=1906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=1906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}