Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Proceedings initiated, continued and concluded against an amalgamating company after it ceased to exist are unsustainable. Although liabilities, existing claims and pending proceedings devolve on the transferee under an amalgamation scheme, post-amalgamation proceedings concerning earlier liabilities must be instituted against the successor company. Reference to, knowledge of, or participation by the successor does not cure proceedings conducted in the name of the non-existent entity, particularly where the order does not address the disclosed amalgamation. The successor has locus to challenge such proceedings because any resulting liability may be fastened upon it. The HC quashed the show cause notice and adjudication order, while leaving merits open and permitting fresh lawful proceedings against the successor.
Proceedings initiated, continued and concluded against an amalgamating company after it ceased to exist are unsustainable. Although liabilities, existing claims and pending proceedings devolve on the transferee under an amalgamation scheme, post-amalgamation proceedings concerning earlier liabilities must be instituted against the successor company. Reference to, knowledge of, or participation by the successor does not cure proceedings conducted in the name of the non-existent entity, particularly where the order does not address the disclosed amalgamation. The successor has locus to challenge such proceedings because any resulting liability may be fastened upon it. The HC quashed the show cause notice and adjudication order, while leaving merits open and permitting fresh lawful proceedings against the successor.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
