2024 (9) TMI 1396 - HC - GST

Quashing of SCN issued to a petitioner in a tax matter due to the dissolution of a partnership firm - the petitioner submit that he is willing to participate in the proceedings before the department as tax payments with regard to the firm have been made and the petitioner is willing to show the same to the department. HELD THAT - The impugned order dated April 28, 2024 issued by the respondent no.2 Annexure No.9 as well notices dated December 16, 2023/December 19, 2023 and April 23, 2024 Annexure Nos.5 6 are quashed and set aside with liberty granted to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. Petition disposed off.

Summary

The High Court of Allahabad quashed show cause notices issued to a petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner is allowed to participate in proceedings before the tax department. The impugned order and notices were set aside, granting liberty to authorities to proceed against the petitioner and legal heirs in accordance with the law. The writ petition is disposed of.