GST-ASMT 10

No GST Notice or Assessment Against Non-Existent Entity
Case BriefsHigh Courts

The Court held that once a company ceases to exist pursuant to amalgamation, proceedings cannot be continued and an assessment order cannot be passed in its name.

Jharkhand High Court
Case BriefsHigh Courts

“We have no hesitation in declaring that notices issued under Section 61 to the respective writ petitioners are wholly without jurisdiction and are, accordingly, liable to be quashed/set aside by this Court.”