2024 (9) TMI 1396

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..... C.S.C. ORDER HON'BLE MANJIVE SHUKLA, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following reliefs :- "(a) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 28.04.2024 issued by the respondent no.2 [Annexure No.9] as well notices dated 16.12.2023/19.12.2023, 23.04.2 .....

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..... the Central Goods and Service Tax Authorities. The statement of the petitioner given to the authorities clearly indicates that the first partner had expired. Subsequently, the show cause notice was issued by the authorities in the year 2023 to the firm that was no longer in existence. As is evident from Section 94 of the Uttar Pradesh Goods and Service Tax Act, 2017 that upon dissolution of the fi .....

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