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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service on a non existing entity invalidates assessments where notices or orders name the dissolved transferor.</h1> Notices and assessment orders issued in the name of a non existing transferor company after a merger are legally ineffective; the transferee must be the ... Validity of orders made against the non-existing company - notice or order is issued in the name of a non-existing transferor following merger - HC [2025 (4) TMI 90 - BOMBAY HIGH COURT] held as notice and the assessment order is passed in the name of the transferor company and not the transferee company same are bad. HELD THAT:- Special Leave Petition dismissed - not inclined to interfere with the impugned judgment and order passed by the High Court - accompanying interlocutory application(s) disposed of. Outcome: Special Leave Petition dismissed [No detailed order].

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