All the partners of any firm shall jointly and severally liable for payment of any tax, interest or penalty. Firm or partner shall intimate the retirement of any partner to the Commissioner by a notice in writing. Liability to pay tax, interest or penalty up to the date of such retirement, whether determined on that date or subsequently, shall be   on such partner. If no intimation is given within one month from the date of retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner.

If no intimation is given within one month from the date of  retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner.The intimation in writing about the retiring partner the Commissioner can be given by   the firm or by the retiring partner himself.

A limited liability partnership (LLP) formed and registered under the Limited Liability Partnership Act, 2008 shall be considered and treated like a firm and provisions of sections 111, 114 or 115 of Model GST Law shall apply accordingly. A LLP is not a body corporate under the Model GST Law for recovery purposes.

Chapter XXII of the Model GST Law contains Chapter XXII comprising of sections 108 to 115 which deal with liability to pay GST in eight special cases as follows :

Free Education Guide on Goods & Service Tax (GST)

Mere fact that speed post parcel containing smuggled goods bore name and address of assessee does not prove that assessee had smuggled such goods, especially when assessee had denied any such imports by him and there was no other evidence relating assessee to such goods

CESTAT, NEW DELHI BENCH

Nand Kishor

v.

Commissioner of Central Excise, New Delhi

STAY ORDER NO. S/53573/2014-CU(DB),
APPLICATION NO. C/STAY/52072/2014
APPEAL NO. C/51710/2014-CU(DB)

OCTOBER  14, 2014

Section 111, read with sections 112 and 125, of the Customs Act, 1962

Subject : Confiscation – Smuggling/Illegal Import –Stay Order 

Facts of the Case :

Department intercepted one speed post parcel addressed to assessee, which was declared as ‘Food’ but was found to contain ‘steroids/stimulants primarily meant for strengthening muscle mass’

Department alleged smuggling by assessee and confiscated goods and levied penalty

Assessee expressed surprise and denied any imports and claimed that someone might have misused his name and address

Department argued that assessee’s version was afterthought

Decision :

 Apart from address given on parcel, there was no other evidence to connect assessee with imported goods

In absence of any corroborative evidence to show that assessee was real person for whom parcel in question was meant, prima facie, no penalty could be imposed on assessee

Hence, pre-deposit was waived [Para 5] [In favour of assessee]

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