https://www.taxtmi.com/caselaws?id=795634 Proceedings initiated and concluded against an amalgamating company after it has ceased to exist are treated as void, even where its liabilities and pre-existing proceedings have devolved on the transferee. A reference to the successor in the notice or order, or the successor's participation, does not cure the jurisdictional defect where the proceedings remain directed at the dissolved transferor. Fresh proceedings concerning pre-amalgamation liabilities must be initiated against the successor entity. The transferee has standing to challenge such proceedings because it may bear the resulting liability, while the underlying tax merits remain open in any valid fresh action. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795634 Proceedings initiated and concluded against an amalgamating company after it has ceased to exist are treated as void, even where its liabilities and pre-existing proceedings have devolved on the transferee. A reference to the successor in the notice or order, or the successor's participation, does not cure the jurisdictional defect where the proceedings remain directed at the dissolved transferor. Fresh proceedings concerning pre-amalgamation liabilities must be initiated against the successor entity. The transferee has standing to challenge such proceedings because it may bear the resulting liability, while the underlying tax merits remain open in any valid fresh action. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795634