https://www.taxtmi.com/caselaws?id=791429 GST notices, assessment proceedings and an impugned order issued in the name of an amalgamated company that had ceased to exist after NCLT approval of the merger were without jurisdiction. Once the original company was dissolved and its registration cancelled, proceedings could not validly continue against that non-existent entity; Section 87 of the CGST Act applies only to liability in the interregnum contemplated by that provision and does not authorise notices or assessment orders against a company already extinguished by amalgamation. The proceedings and order were therefore set aside. en-us Thu, 07 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791429 GST notices, assessment proceedings and an impugned order issued in the name of an amalgamated company that had ceased to exist after NCLT approval of the merger were without jurisdiction. Once the original company was dissolved and its registration cancelled, proceedings could not validly continue against that non-existent entity; Section 87 of the CGST Act applies only to liability in the interregnum contemplated by that provision and does not authorise notices or assessment orders against a company already extinguished by amalgamation. The proceedings and order were therefore set aside. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791429