- Karnataka HC quashed GST demand notice issued to company after amalgamation
- Amalgamating Company amalgamated with Amalgamated Company after NCLT order
- GST registration of Amalgamating Company cancelled
- Writ Petition filed to determine if GST proceedings can be initiated against Amalgamating Company
- High Court ruled that proceedings cannot continue against non-existent entity
- Tax authorities can pursue proceedings against appropriate entity
- Decision aligned with provisions of CGST Act Section 87(2)
Source: elplaw.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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