https://www.taxtmi.com/caselaws?id=787886 Whether adjudication orders issued in the name of a dissolved/merged entity after amalgamation are valid and whether the erstwhile entity's GST registration must be treated as cancelled were addressed by the HC. Applying the statutory scheme for amendment, cancellation and suspension of registration under Sections 28 and 29 and the limitation relief in Section 75(3), the court reasons that orders cannot validly be recorded in the name of a non existent entity; the earlier registration is to be deemed cancelled from the merger date and the impugned orders and any corresponding demands are to be uploaded and pursued on the transferee's GST number. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787886 Whether adjudication orders issued in the name of a dissolved/merged entity after amalgamation are valid and whether the erstwhile entity's GST registration must be treated as cancelled were addressed by the HC. Applying the statutory scheme for amendment, cancellation and suspension of registration under Sections 28 and 29 and the limitation relief in Section 75(3), the court reasons that orders cannot validly be recorded in the name of a non existent entity; the earlier registration is to be deemed cancelled from the merger date and the impugned orders and any corresponding demands are to be uploaded and pursued on the transferee's GST number. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787886