Initiation of proceedings against non-existing company impermissible: Karnataka HC

Trelleborg India Private Limited Vs State of Karnataka (Karnataka High Court)

Karnataka High Court held that once an amalgamating entity ceases to exist upon approved Scheme of Amalgamation, the question of initiation of proceedings as regards the non-existent Company cannot be permitted.

Facts- The notices in Form GST DRC-01 have been issued for various tax periods on the ground that notices have been issued to a non-existent entity, viz., M/s. Trelleborg Sealing Solutions (India) Private Limited.

It is to be noticed that in terms of the Scheme of Am

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