#non-existent entity

ITAT Delhi rules that tax assessments under Section 147 against a merged entity are legally unsustainable, as proceedings cannot be initiated against a non-existent legal person. The ruling reinforces that jurisdictional defects render such assessments void, impacting tax authorities' powers in post-amalgamation scenarios.

Bombay High Court rules that GST authorities cannot initiate proceedings under Section 74 CGST Act against a company that ceased to exist post-amalgamation. The judgment clarifies that Section 87 CGST Act does not empower tax authorities to pursue demands against successor entities, quashing a Rs. 42.65 crore demand and reinforcing corporate legal continuity principles.

The ITAT Agra holds that a reassessment notice under Section 148 issued against a partnership firm that has been legally dissolved is void ab initio, as the entity no longer exists to be assessed. This ruling protects successors and former partners from post-dissolution tax liability based on non-existent legal persons, reinforcing that tax jurisdiction requires a living legal entity.