AMIT KUMAR BASAU & ANR. v. SALES TAX OFFICER CLASS II AVATO WARD 13 (SPECIAL ZONE) ZONE 12 DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AMIT KUMAR BASAU & ANR.
v.
SALES TAX OFFICER CLASS II AVATO WARD 13 (SPECIAL ZONE) ZONE 12 DELHI & ORS.
W.P.(C) 15327/2025 & CM APPL. 62787/2025 dated 08.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 40/2021- Central Tax dated 29.12.2021, Notification No. 40/2021- State Tax dated 09.06.2022
Decision : In favour of assessee
Maintainability of writ petition – Demand – Interest & penalty – No reply filed to SCN due to CA oversight – Ex-parte order without hearing – Respondent objected maintainability as partnership firm unregistered – Section 69(2) of Partnership Act 1932 bars unregistered firm from filing suit to enforce contractual rights – Court held Section 69(2) not bar when statutory or common law rights being enforced – Petitioner holds GST registration despite being unregistered partnership firm – Held: Writ petition disposed – Writ maintainable – Petitioner to file appeal by 30.11.2025 with requisite pre-deposit – Appeal shall not be dismissed on limitation grounds if filed within time.
Represented By:
Counsel for the Petitioner: Abhishek Garg & Naman Mehta, Advs
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