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    August 5, 2026   CircularsCustoms
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
    August 5, 2026   Case LawsGST
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    August 5, 2026   Case LawsGST
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    August 5, 2026   Case LawsGST
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    August 5, 2026   Case LawsGST
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    August 5, 2026   Case LawsGST
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    August 5, 2026   Case LawsGST
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    August 5, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    August 5, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case LawsGST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case LawsIncome Tax
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    August 5, 2026   Case LawsIncome Tax
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    August 5, 2026   Case LawsIncome Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    August 5, 2026   Case LawsIncome Tax
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    August 5, 2026   Case LawsIncome Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
    August 5, 2026   Case LawsIncome Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
    August 5, 2026   Case LawsIncome Tax
    Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
    August 5, 2026   Case LawsIncome Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
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    August 5, 2026   Circulars Customs
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxation available.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    August 5, 2026   Case Laws GST
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    August 5, 2026   Case Laws GST
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    August 5, 2026   Case Laws GST
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    August 5, 2026   Case Laws GST
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case Laws GST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case Laws Income Tax
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    August 5, 2026   Case Laws Income Tax
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    August 5, 2026   Case Laws Income Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    August 5, 2026   Case Laws Income Tax
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    August 5, 2026   Case Laws Income Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
    August 5, 2026   Case Laws Income Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
    August 5, 2026   Case Laws Income Tax
    Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
    August 5, 2026   Case Laws Income Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.

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      Home› Highlights › GST › 2026 › March, 2026 › This
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      GST

      Where a GST-registered company ceases to exist on amalgamation,...

      Deemed cancellation of GST registration on amalgamation: orders against non existent entity invalid; upload to successor registration.

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      GSTMarch 13, 2026Case LawsHC
      Where a GST-registered company ceases to exist on amalgamation, its GST registration is to be treated as deemed cancelled from the merger effective date and orders framed in the name of the non-existent entity are invalid; the Revenue must make the successor's GST registration operational and upload adjudication orders and any demands against the successor's GST number, which the successor must contest or discharge according to law. Further, limitation does not bar either party from raising or contesting claims arising from those uploaded orders in view of Section 75(3) of the CGST Act, and the petitioner remains free to pursue remedies.
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