Litigation in case of amalgamation/de merger under GST of old COmpany

[Abhijeet Mane]

In case of a demerger or amalgamation, who will handle the existing litigation of the transferor if the transferor entity merges with another entity and then surrenders its registration?

AI Summary

Amalgamation/demerger litigation under GST: the transferee must defend transferor's pending cases; actions against the dissolved transferor are void.
Under the CGST Act, the resulting/transferee entity is responsible to defend and continue any pending litigation of the transferor after merger and surrender of registration; proceedings against the non-existent transferor following such merger are void.