https://www.taxtmi.com/caselaws?id=773125 Gujarat HC quashed GST proceedings initiated under Section 73 against a dissolved company. The court held that proceedings against a company dissolved through voluntary liquidation (effective 30/09/2022) are not tenable and cannot be sustained. The impugned orders were passed without application of mind and contrary to record, violating principles of natural justice. The court set aside the orders and consequent recovery proceedings, disposing of the petition in favor of the petitioner. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773125 Gujarat HC quashed GST proceedings initiated under Section 73 against a dissolved company. The court held that proceedings against a company dissolved through voluntary liquidation (effective 30/09/2022) are not tenable and cannot be sustained. The impugned orders were passed without application of mind and contrary to record, violating principles of natural justice. The court set aside the orders and consequent recovery proceedings, disposing of the petition in favor of the petitioner. Case-Laws GST Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773125