https://www.taxtmi.com/caselaws?id=753620 Initiation of CGST assessment proceedings against a corporate entity that has ceased to exist under Section 59(8) of the IBC is jurisdictionally impermissible, because dissolution extinguishes the corporate person and any post-dissolution show cause notice or adjudication lacks authority and is liable to be quashed. Where liquidation commenced and dissolution under Section 59(8) has occurred, the corporate person remains only for limited winding-up purposes and cannot be subjected to fresh tax determination; consequently, invoking derivative liability against directors under the CGST framework does not arise where no company existed at the time of issuance or adjudication. en-us Thu, 21 Mar 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753620 Initiation of CGST assessment proceedings against a corporate entity that has ceased to exist under Section 59(8) of the IBC is jurisdictionally impermissible, because dissolution extinguishes the corporate person and any post-dissolution show cause notice or adjudication lacks authority and is liable to be quashed. Where liquidation commenced and dissolution under Section 59(8) has occurred, the corporate person remains only for limited winding-up purposes and cannot be subjected to fresh tax determination; consequently, invoking derivative liability against directors under the CGST framework does not arise where no company existed at the time of issuance or adjudication. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753620