Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Page of 4814
Press 'Enter' after typing page number.
6601 to 6620 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
TaxTMI 
of 4814 
Join Channel 
