Tax proceedings against non-existent amalgamated company
Case BriefsHigh Courts

Bombay High Court held that notices and proceedings initiated against an entity that has ceased to exist are void and without jurisdiction, setting aside the assessment, show cause, and attachment notices issued to the amalgamating company, while allowing fresh proceedings against the surviving entity in accordance with law.

2025 SCC Vol. 4 Part 2
Cases ReportedSCC Weekly

Central Sales Tax Act, 1956 — S. 8(5) (after 2002 Amendment) and S. 8(4) — Applicability of S. 8(5) after amendment to