Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amalgamated companies taxed on pre-order transactions; treated as distinct entities until merger order date under CGST Act 2017.</h1> When companies are amalgamated or merged by court or tribunal order, effective from a date earlier than the order, any transactions between the companies during this period are included in their turnover and taxed accordingly. Despite the amalgamation or merger order, these companies are treated as distinct entities until the order date, and their registration certificates are canceled from that date under the Chhattisgarh Goods and Services Tax Act, 2017.
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