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