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Bombay HC Quashes GST Order as Proceedings Were Initiated Against Amalgamated Entity
Case Law Details
- Case Name
- IDFC First Bank Limited Vs State of Maharashtra & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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.
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