Supreme Court
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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.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Supreme Court
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