Validity of notices against non-existent entities post-amalgamation under CGST Act.

Case-Laws – GST – Highlights – The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the applicability of Sections 160 and 87 of the CGST Act,

Validity of notices against non-existent entities post-amalgamation under CGST Act.
Case-Laws
GST
The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the applicability of Sections 160 and 87 of the CGST Act, 2017, concerning amalgamated companies. Section 87 seeks to preserve and identify transactions between companies that ultimately amalgamate, fixing liabilities under the

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