HC held that the respondent authority's issuance of a show cause ...

Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal Entity

May 8, 2025

Case Laws GST HC

HC held that the respondent authority's issuance of a show cause notice (SCN) to a non-existent company post-amalgamation was procedurally flawed. Despite initial claims of unawareness, the respondent's counsel acknowledged knowledge of the amalgamation. The court set aside the impugned order and granted liberty to the respondents to initiate fresh proceedings against the resultant entity in compliance with legal protocols, effectively nullifying the previous SCN and providing an opportunity for procedural rectification.

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HC held that the respondent authority's issuance of a show cause ...

Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal Entity

May 8, 2025

Case Laws GST HC

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