Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger

Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After MergerCase-LawsGSTThe HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged wi

Assessment Orders Under GST Section 73(9) Quashed as Target Company Ceased to Exist After Merger
Case-Laws
GST
The HC quashed three assessment orders issued under Section 73(9) of the GST Act against MVIL, as they were passed after MVIL had already merged with the petitioner company and ceased to exist. Following the Supreme Court's precedent in Maruti Suzuki India Limited and Delhi High Court's ruling in HCL Infosystems Ltd., the court held that proceedings against a non-existent entit

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