Bombay High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Bombay High Court
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