High Court of Bombay24 June 2026

Kanakia Spaces Realty (P.) Ltd. v. Union of India

For assessee

WRIT PETITION NO. 2586 OF 2026

The ruling in brief

Where transferor company was dissolved post-amalgamation and all authorities were informed of cessation, issuance of show cause notice and demand order under Section 74 to non-existent transferor was without jurisdiction and void ab initio, as such proceedings cannot be sustained against an entity that ceased to exist following merger and registration cancellation

Provisions considered

Section 74, read with section 87 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Kanakia Spaces Realty (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Kanakia Spaces Realty (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis