https://www.taxtmi.com/caselaws?id=790960 GST proceedings cannot be maintained against an amalgamating company after it has ceased to exist pursuant to a sanctioned merger, because action against a non-existent entity is void ab initio and participation in the proceedings does not cure the jurisdictional defect. Section 87 of the CGST Act was treated as limited to liability arising in the intervening period between the effective date of the merger and the date of the order, and not as authority to issue notice or adjudicate against a dissolved entity after amalgamation. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790960 GST proceedings cannot be maintained against an amalgamating company after it has ceased to exist pursuant to a sanctioned merger, because action against a non-existent entity is void ab initio and participation in the proceedings does not cure the jurisdictional defect. Section 87 of the CGST Act was treated as limited to liability arising in the intervening period between the effective date of the merger and the date of the order, and not as authority to issue notice or adjudicate against a dissolved entity after amalgamation. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790960