https://www.taxtmi.com/article/detailed?id=17314 Show cause notices under Section 74 of the CGST Act issued to an amalgamating company after its dissolution are without jurisdiction and invalidate proceedings founded on them. Section 87 applies only to the intervening period between the effective date and date of the amalgamation order; it does not keep the transferor company alive for post-amalgamation proceedings. Section 85 may permit recovery from a successor but cannot cure a notice issued to a non-existent entity. The position is particularly applicable where the tax department was informed of the amalgamation. en-us Sat, 29 Aug 2026 14:37:48 +0530 Sat, 29 Aug 2026 14:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17314 Show cause notices under Section 74 of the CGST Act issued to an amalgamating company after its dissolution are without jurisdiction and invalidate proceedings founded on them. Section 87 applies only to the intervening period between the effective date and date of the amalgamation order; it does not keep the transferor company alive for post-amalgamation proceedings. Section 85 may permit recovery from a successor but cannot cure a notice issued to a non-existent entity. The position is particularly applicable where the tax department was informed of the amalgamation. Articles Goods and Services Tax - GST Sat, 29 Aug 2026 14:37:48 +0530 https://www.taxtmi.com/article/detailed?id=17314