https://www.taxtmi.com/caselaws?id=794697 Recovery and coercive tax proceedings issued against a company after it had ceased to exist on amalgamation are void ab initio and without jurisdiction. Notices, assessment steps and attachment action directed to the transferor entity after amalgamation cannot sustain recovery against a non-existent person. On that basis, the impugned assessment orders, show-cause notice and attachment notices were set aside insofar as they proceeded against the amalgamated company. The ruling did not determine the merits of the underlying tax liability and was confined to the validity of proceedings initiated against the non-existent entity. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794697 Recovery and coercive tax proceedings issued against a company after it had ceased to exist on amalgamation are void ab initio and without jurisdiction. Notices, assessment steps and attachment action directed to the transferor entity after amalgamation cannot sustain recovery against a non-existent person. On that basis, the impugned assessment orders, show-cause notice and attachment notices were set aside insofar as they proceeded against the amalgamated company. The ruling did not determine the merits of the underlying tax liability and was confined to the validity of proceedings initiated against the non-existent entity. Case-Laws VAT / Sales Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794697