https://www.taxtmi.com/article/detailed?id=17416 Proceedings initiated under GST against an amalgamating company after it has ceased to exist are analysed as void ab initio for want of jurisdiction. Section 87 of the CGST Act is a limited deeming provision for inter se transactions during the merger transition and does not authorise notice or adjudication against a non-existent entity. Continued GST registration does not preserve juristic existence after amalgamation. Pre-merger tax liability may be pursued, subject to limitation, against the correct successor entity. en-us Wed, 16 Sep 2026 08:39:44 +0530 Wed, 16 Sep 2026 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17416 Proceedings initiated under GST against an amalgamating company after it has ceased to exist are analysed as void ab initio for want of jurisdiction. Section 87 of the CGST Act is a limited deeming provision for inter se transactions during the merger transition and does not authorise notice or adjudication against a non-existent entity. Continued GST registration does not preserve juristic existence after amalgamation. Pre-merger tax liability may be pursued, subject to limitation, against the correct successor entity. Articles Goods and Services Tax - GST Wed, 16 Sep 2026 08:39:44 +0530 https://www.taxtmi.com/article/detailed?id=17416