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of The High Court held that initiating tax assessment u/s CGST Act against a dissolved company is a jurisdictional defect, not a procedural one. Once a company is dissolved u/s IBC Act, tax assessment cannot be initiated against it. In this case, the company was dissolved as per NCLT order, making it non-existent for any liability imposition. Show cause notice issued post-dissolution is invalid as there was no company to determine tax liability. Directors cannot be held liable u/s 88(3) CGST Act. After dissolution u/s IBC, the company ceases to exist, making post-dissolution adjudication impermissible u/s 88(3) CGST Act. Petition allowed.
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