https://www.taxtmi.com/caselaws?id=798511 GST proceedings commenced against an amalgamating company after its merger are void from inception because the entity no longer exists. Section 87 of the CGST Act does not authorise proceedings against a non-existent entity or cure the resulting jurisdictional defect. The GST order was set aside on that basis, and the Supreme Court declined to interfere by dismissing the special leave petition. en-us Mon, 07 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798511 GST proceedings commenced against an amalgamating company after its merger are void from inception because the entity no longer exists. Section 87 of the CGST Act does not authorise proceedings against a non-existent entity or cure the resulting jurisdictional defect. The GST order was set aside on that basis, and the Supreme Court declined to interfere by dismissing the special leave petition. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798511