2023 (8) TMI 1452 - HC - VAT and Sales Tax

Maintainability of petition - availability of alternative remedy - liability of retired partner for payment of the assessed amount of KGST - HELD THAT - The question of whether the petitioner retired from the partnership firm on 17.10.2000 and whether he had intimated the authorities by giving notice in Form 3 is a disputed question of fact that cannot be gone into by this Court. Admittedly, there is an alternate remedy of appeal under the KGST Act under Section 34 of the Act. The writ Court is not expected to go into the disputed question of fact. Therefore, the petitioner is relegated to the appellate authority. An interim order was granted in this writ petition when the petition was filed, which remains in operation. Therefore, it is provided that if the petitioner files an appeal within a period of 30 days, the appellate authority will decide the appeal on merit without going into the question of delay inasmuch as the writ petition has remained pending before this Court for all these years - For a period of 30 days from today, the interim order dated 08.07.2014 passed by this Court shall remain in operation. The appellate authority is required to decide the appeal expeditiously, preferably within a period of two months from the date of its filing. If the petitioner does not file the appeal within one month from today, the authority concerned will be free to recover the amount assessed along with interest and penalty from the petitioner as per the relevant provisions of law. The present writ petition stands finally disposed of.

Summary

Issues involved: Impugning assessment orders of a partnership firm for Assessment Year 2002-03 under Article 226 of the Constitution of India.

Summary:
The writ petition was filed to challenge assessment orders Exts.P5 and P6 issued to a partnership firm. The petitioner, a former partner of the firm, contended that he retired from the partnership and should not be held liable for the assessed amount of KGST. The court noted that the question of the petitioner's retirement and notice to authorities is a disputed fact beyond its purview, directing the petitioner to pursue the alternate remedy of appeal under the KGST Act. An interim order was granted, requiring the petitioner to file an appeal within 30 days for the appellate authority to decide on merit without delay concerns. The interim order was to remain in effect for 30 days, with the appellate authority instructed to expedite the appeal process within two months of filing. Failure to file the appeal would allow the authority to recover the assessed amount from the petitioner. The writ petition was disposed of with a directive for the appellate authority to independently assess the merits of the case and decide accordingly.