https://www.taxtmi.com/forum/issue?id=119306 Whether a show-cause notice can be issued to a transferor after merger depends on statutory continuity of liabilities: company law preserves pre-existing rights and obligations and allows legal proceedings to be continued by or against the resulting company. GST rules make transferor and transferee jointly and severally liable for liabilities attributable to transferred business and treat constituent companies as distinct for certain interim purposes, so enforcement and registration considerations determine whether proceedings target the successor entity or the transferee. en-us Thu, 12 Sep 2024 12:46:20 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119306 Whether a show-cause notice can be issued to a transferor after merger depends on statutory continuity of liabilities: company law preserves pre-existing rights and obligations and allows legal proceedings to be continued by or against the resulting company. GST rules make transferor and transferee jointly and severally liable for liabilities attributable to transferred business and treat constituent companies as distinct for certain interim purposes, so enforcement and registration considerations determine whether proceedings target the successor entity or the transferee. Discussion-Forum GST Thu, 12 Sep 2024 12:46:20 +0530 https://www.taxtmi.com/forum/issue?id=119306