Introduction The year-end rush in GST adjudication proceedings has increasingly become a defining feature of departmental practice under Section 73 of the CGST Act. As limitation deadlines approach, taxpayers are often confronted with compressed timelines, last-minute document requisitions, and hearings fixed within days, sometimes hours, of the final adjudication order. The recent judgment of the…
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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