GST Proceedings Not Maintainable Against Dissolved Company: Gujarat HC

Pratik Surendrakumar Shah Vs State of Gujarat & Anr (Gujarat High Court) Gujarat High Court has set aside demand notices and orders issued under Section 73 of the Central/State Goods and Services Tax Act, 2017 (GST Act) against M/s. Zeb IT Service Limited, a company that had undergone voluntary liquidation and was subsequently dissolved. The court ruled that proceedings could not be initiated against an entity that no longer exists in the eyes of the law. The case, Pratik Surendrakumar Shah Vs State of Gujarat & Anr, involved a petitioner who was a former director of M/s. Zeb IT Servic...