GST Notice Against Amalgamating Company Post-Merger is void ab initio: Delhi HC

HCL Infosystems Ltd. Vs Commissioner of State Tax & Anr. (Delhi High Court)

Summary: In HCL Infosystems Ltd. v. Commissioner of State Tax & Anr., the Delhi High Court quashed a Show Cause Notice (SCN) and a final order issued in the name of an amalgamating company, Digilife Distribution and Marketing Services Limited, post-merger. The court ruled that such proceedings are void ab initio as the amalgamating company ceases to exist after its merger with the amalgamated company. The merger, approved by the National Company Law

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