Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
Court :
Madras High Court
Brief :
The Hon’ble Madras High Court in the case of M/s. VRAA and Co. v. Assistant Commissioner of GST and Central Excise, Guindy Division [W.P. No. 22458 of 2026 dated June 23, 2026] dismissed the writ petition filed by a partnership firm challenging the attachment of the bank account of its erstwhile partner, holding that the Assistant Commissioner is duly empowered to issue a communication under Section 79(1)(c)(i) read with Section 5(3) of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ) for initiating action against a garnishee pursuant to the crystallisation of the tax liability of the partnership firm, and that the partners of a partnership firm are personally liable for the dues of the firm.
Citation :
[W.P. No. 22458 of 2026 dated June 23, 2026
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Judgement posted by
Bimal Jain
Service
FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more
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