Case Law Analysis
|Bombay High Court
Section 87 CGST Act | GST Proceedings Against Non-Existent Amalgamated Entity Void Ab Initio : Bombay HC
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.