Unregistered Partnership Firm Can File Writ Petition to Enforce Statutory Rights under GST

Amit Kumar Basau & Anr. Vs Sales Tax Officer (Delhi High Court) The Delhi High Court, in Amit Kumar Basau & Anr. Vs Sales Tax Officer, ruled that an unregistered partnership firm is not barred from filing a writ petition to enforce its statutory or common law rights, despite the restrictions imposed by Section 69(2) of the Indian Partnership Act, 1932. This determination upheld the maintainability of the writ petition filed by Mr. Amit Kumar Basau, a partner in the unregistered firm M/s Basau Construction (India), challenging a high-value GST demand. The Issue of Maintainability The pe...