Retired Partner Liable for GST Dues if Not intimates under Sec 90: P&H HC

Harvinder Singh Vs State of Punjab and others (Punjab and Haryana High Court) Retired Partner Liable for Firm’s GST Dues in Absence of Intimation to Commissioner under Section 90 of CGST Act: Punjab & Haryana High Court The case of Harvinder Singh v. State of Punjab & Ors., decided by the High Court of Punjab and Haryana on July 18, 2025, addresses the critical issue of a retired partner’s liability under the Goods and Services Tax (GST) Act in the absence of timely intimation to the authorities. The judgment clarifies the statutory obligations of partners upon retirement and t...