Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
