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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amalgamated Companies Liable for Tax on Transactions Pre-Order Date Under Mizoram GST Act 2017; Registration Canceled Post-Order</h1> When companies undergo amalgamation or merger pursuant to a court or tribunal order effective from an earlier date, transactions of goods or services between these companies from the effective date until the order date are included in their respective turnovers, making them liable for tax. Despite the order, these companies are treated as distinct entities for tax purposes until the order date, and their registration certificates are canceled from that date under the Mizoram Goods and Services Tax Act, 2017.
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