{"id":71516,"date":"2025-05-08T09:13:30","date_gmt":"2025-05-08T03:43:30","guid":{"rendered":""},"modified":"2025-05-08T09:13:30","modified_gmt":"2025-05-08T03:43:30","slug":"corporate-merger-voids-show-cause-notice-authority-must-reissue-proceedings-against-correct-amalgamated-legal-entity","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71516","title":{"rendered":"Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal Entity"},"content":{"rendered":"<p>Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal Entity<br \/>Case-Laws<br \/>GST<br \/>HC held that the respondent authority&#39;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&#39;s counsel acknowledged knowledge of the amalgamation. The court set aside the impugned order and granted liberty to the respondents to initiate fresh proceedi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88171\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corporate Merger Voids Show Cause Notice: Authority Must Reissue Proceedings Against Correct Amalgamated Legal EntityCase-LawsGSTHC held that the respondent authority&#8217;s issuance of a show cause notice (SCN) to a non-existent company post-amalgamation was <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71516","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71516"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71516\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}