Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity

IDFC First Bank Limited Vs State of Maharashtra & Ors. (Bombay High Court) GST Demand Set Aside After Merger Rendered Company Non-Existent;  Proceedings Against Amalgamated Entity Held Void Despite Department’s Reliance on Section 87; Bombay HC Applies Maruti Suzuki Ruling to Quash GST Proceedings Against Merged Company; GST Audit and Demand Notices Issued to Non-Existing Company Declared Invalid by Bombay HC; Amalgamation Ends Company’s Legal Existence, GST Proceedings Cannot Continue: Bombay HC; Bombay HC Rejects GST Department’s Stand on Section 87 in Merger Dispute. In the case ...