Supreme Court of India7 September 2026

Union of India v. Vodafone Idea Ltd

For assessee

SLP (CIVIL) DIARY NO(S). 47708 OF 2026

The ruling in brief

SLP dismissed against order of High Court that where assessee telecom company was formed by NCLT-approved merger of entities with due intimation to GST authorities and department issued show cause notice and order in name of one amalgamating entity post-merger, initiation or continuation of proceedings against a non-existent entity post merger was void ab initio and without jurisdiction, rendering such orders unsustainable

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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Union of India v. Vodafone Idea Ltd

The ruling in brief

Provisions considered

Union of India v. Vodafone Idea Ltd

The ruling in brief

Provisions considered

Read the full analysis

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

Jaiwanti v. Union of India

Rizvi Builders and Supplier v. State of U.P

Read the full analysis