TaxTMI 
TaxTMI 
2026 (3) TMI 641
X X X X Extracts X X X X
X X X X Extracts X X X X
....assisted by Ms. Harshita Sharma & Mr. Rohan Mittal Mr. Sandeep Pathak with Ms. Shefali Sharma. ORDER 1. Heard. 2. In D.B. Civil Writ Petition No. 17163/2024 the challenge is to the order dated 06.08.2024, whereas in D.B. Civil Writ Petition Nos. 18610/2024 & 18612/2024 challenge is to the orders dated 28.12.2023. In all these petitions, it is stated that the impugned orders have been passed in the name of non-existent entity and, therefore, they raised a jurisdictional error. At the same time, the present petitioner is unable to file appeal against the concerned impugned orders. 3. It is stated that Larsen and Toubro had a Hydrocarbon Division with a separate company in the name of L&T Hydrocarbon Engineering Ltd. (LTHE). Pursua....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ods and Services Tax Act, 2017 (for short 'the CGST Act'). 5. Per contra, learned counsel appearing for the Revenue submits that in view of the provisions of Section 28 of the CGST Act, since the earlier entity possessed a GST Number, which has not been cancelled till date, the Revenue cannot issue orders on a new GST Number and the process was required to be done of cancelling the earlier GST Number by the petitioner, after the earlier company had amalgamated. The Department, therefore, cannot be said to be defaulted in issuing the order. 6. We have considered the submissions. 7. The provisions of Sections 28 & 29 of the CGST Act read as under: "28. Amendment of registration (1) Every registered person and a pers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eath of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or [(c) the taxable person, is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of Section 25:.] [PROVIDED that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.] (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act. (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semifinished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed: PROVIDED that in case o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e deeming clause to treat the GST registration as cancelled for cases, where the company has become a non-existent company and has merged with another company. 11. In other words, the moment an information is received to the Department relating to a particular company having become nonexistent and having merged with another company, the GST Number of the new company would become operational and the earlier GST Number would be deemed to have been cancelled. At the same time, as a caveat, we may say that if there are any demands relating to the earlier GST Number, the same can always be uploaded on the new GST Number and the new company would have to deal with all such demands in accordance with law. 12. Having said so, we dispose of al....