https://www.taxtmi.com/article/detailed?id=13192 Notices and assessment orders issued in the name of an amalgamating company after the operative date of a merger are void ab initio because the amalgamating company ceases to exist; Section 87 preserves taxability of inter-company transactions and transposes liabilities to the amalgamated company, but Section 160 cannot cure the substantive defect of serving or framing proceedings against a non-existent entity, subject to narrow exceptions where deliberate nondisclosure justifies sustaining proceedings. en-us Tue, 10 Dec 2024 14:59:47 +0530 Tue, 10 Dec 2024 14:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13192 Notices and assessment orders issued in the name of an amalgamating company after the operative date of a merger are void ab initio because the amalgamating company ceases to exist; Section 87 preserves taxability of inter-company transactions and transposes liabilities to the amalgamated company, but Section 160 cannot cure the substantive defect of serving or framing proceedings against a non-existent entity, subject to narrow exceptions where deliberate nondisclosure justifies sustaining proceedings. Articles Goods and Services Tax - GST Tue, 10 Dec 2024 14:59:47 +0530 https://www.taxtmi.com/article/detailed?id=13192