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TMI Blog2023 (8) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : ADVS SRI.P.G. JAYASH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed 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. 4. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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