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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amalgamated companies taxed on transactions from effective date to order date under Haryana GST Act, 2017.</h1> When companies are amalgamated or merged by court or tribunal order, effective from a date earlier than the order itself, any transactions of goods or services between these companies from the effective date to the order date must be included in their respective turnovers, and they are liable for tax accordingly. Despite the order, for the purposes of the Haryana Goods and Services Tax Act, 2017, these companies are considered distinct entities until the order date, and their registration certificates are canceled from that date.
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