Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
GST proceedings initiated against an amalgamating company after the scheme of merger took effect were void ab initio because the entity had ceased to exist in law. The Court held that once the merger was intimated to the GST authorities, a show-cause notice and any consequential order could not validly be issued against the non-existent company, as this was a jurisdictional defect. Section 87 of the CGST Act was confined to the interregnum between the effective date of amalgamation and the date of the order, and did not authorise proceedings against a dissolved entity after merger. The impugned order was therefore unsustainable and the petition was allowed.
GST proceedings initiated against an amalgamating company after the scheme of merger took effect were void ab initio because the entity had ceased to exist in law. The Court held that once the merger was intimated to the GST authorities, a show-cause notice and any consequential order could not validly be issued against the non-existent company, as this was a jurisdictional defect. Section 87 of the CGST Act was confined to the interregnum between the effective date of amalgamation and the date of the order, and did not authorise proceedings against a dissolved entity after merger. The impugned order was therefore unsustainable and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
