https://www.taxtmi.com/caselaws?id=771457 SC ruled in favor of the petitioner (resulting company) in a GST dispute involving demerger and procedural filing. The court held that post-demerger tax proceedings must be conducted against the resulting company, not the demerged entity. The appeal's manual filing was deemed valid due to technical portal issues. The case was remanded for fresh adjudication, with directions to upload orders correctly on the petitioner's GST portal and ensure procedural fairness. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771457 SC ruled in favor of the petitioner (resulting company) in a GST dispute involving demerger and procedural filing. The court held that post-demerger tax proceedings must be conducted against the resulting company, not the demerged entity. The appeal's manual filing was deemed valid due to technical portal issues. The case was remanded for fresh adjudication, with directions to upload orders correctly on the petitioner's GST portal and ensure procedural fairness. Case-Laws GST Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771457