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Corporate Law Firm in Ahmedabad, India > Blog > GST proceedings after dissolution

GST Proceedings Against a Dissolved Company Cannot Survive

  • 2025-12-16

The Gujarat High Court, in the case of Pratik Surendrakumar Shah vs. State of Gujarat & Anr, Special Civil Application No. 2496 of 2024, decided on 02.05.2025, held GST proceedings initiated against a dissolved company do not survive under the established Principle of Law. FACTS Pratik Surendra Kumar Shah (hereinafter “Petitioner”), was a former Director…

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