https://www.taxtmi.com/caselaws?id=759152 Show cause notices issued in the name of a partnership firm after its discontinuance were held legally unsustainable because the firm had ceased to exist on the death of a partner. The court noted that, under section 94 of the Uttar Pradesh GST Act, 2017, tax liability on dissolution or discontinuance must be worked out against the persons responsible at the time of discontinuance, including partners and, where applicable, the legal heirs of a deceased partner. Proceedings against a non-existent firm could not be continued in that form, and any fresh action had to be taken against the statutorily liable persons in accordance with law. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759152 Show cause notices issued in the name of a partnership firm after its discontinuance were held legally unsustainable because the firm had ceased to exist on the death of a partner. The court noted that, under section 94 of the Uttar Pradesh GST Act, 2017, tax liability on dissolution or discontinuance must be worked out against the persons responsible at the time of discontinuance, including partners and, where applicable, the legal heirs of a deceased partner. Proceedings against a non-existent firm could not be continued in that form, and any fresh action had to be taken against the statutorily liable persons in accordance with law. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759152