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2023 (11) TMI 1067 - HC - VAT and Sales TaxMaintainability of appeal - appellant was relegated to pursue his alternative remedy under the statute - Recovery of tax dues of the firm for the assessment year 2002-2003 - appellant retired from the partnership with effect from 17.10.2000 and the fact of his retirement was intimated to the Department - HELD THAT:- It is not in dispute that the retirement deed that showed the appellant as having retired from the partnership firm in the year 2000 was received by the Department well before the assessment year 2002-2003. It is also not in dispute that in the penalty proceedings initiated for the said period, the appellant was not shown as partner of the firm that was proceeded against. Still further, in the assessment proceedings against the firm, the partner who was admitted to the partnership in lieu of the appellant was also shown as a partner of the firm that was proceeded against - the said actions on the part of the Department would by themselves indicate that the Department was in the know of things and in particular of the fact that the appellant had ceased to be a partner of the firm in 2000 itself. The acceptance by the Department of the retirement deed, and their knowledge with regard to the fact of retirement of the appellant, are sufficient to conclude that the object of Rule 5(8) of the KGST Rules was met in the facts of the instant case. If that be so, then it is apparent that the Department could not have proceeded against the appellant for realisation of the tax dues of the firm for the assessment year 2002- 2003. Thus, it was unnecessary for the learned singe judge to have relegated the appellant to pursue his alternative remedy under the statute - the assessment orders/revenue recovery notices impugned in the writ petition is set aside - appeal allowed.
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