https://www.taxtmi.com/caselaws?id=767226 The HC quashed the assessment orders issued under Section 73(9) of the GST Act against a non-existent entity, Max Ventures and Industries Limited (MVIL), which had merged with the petitioner company. The Court found that proceedings against MVIL post-merger were invalid, as the entity ceased to exist following the merger, citing precedents from Maruti Suzuki and HCL Infosystems. The Court also ruled that Section 87 of the GST Act does not allow for proceedings against a non-existent entity. The orders dated 29.11.2023, 27.04.2024, and 26.08.2024 were invalidated. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767226 The HC quashed the assessment orders issued under Section 73(9) of the GST Act against a non-existent entity, Max Ventures and Industries Limited (MVIL), which had merged with the petitioner company. The Court found that proceedings against MVIL post-merger were invalid, as the entity ceased to exist following the merger, citing precedents from Maruti Suzuki and HCL Infosystems. The Court also ruled that Section 87 of the GST Act does not allow for proceedings against a non-existent entity. The orders dated 29.11.2023, 27.04.2024, and 26.08.2024 were invalidated. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767226