Allahabad HC quashes GST Demand against Non-Existent Entities 

Max Estates Limited Vs Union of India and another (Allahabad High Court)

Allahabad High Court has quashed GST demands raised against Max Ventures and Industries Limited (MVIL), which had already merged with Max Estates Limited as per a National Company Law Tribunal (NCLT) order dated 21.07.2023. The petitioner challenged assessment orders dated 29.11.2023, 27.04.2024, and 26.08.2024, issued under Section 73(9) of the Goods and Services Tax (GST) Act, 2017, arguing that these were issued against a non-existent entity. The GST registration of MVIL was suspended on 10.10.2023, and an

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