Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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.
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