GST DAILY – 475 : Order to be quashed as it was passed against a non-existent company post-amalgamation: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Max Estates Ltd. V/s Union of India

, decided on 5-3-2025

 👉 Issue:-

✔️ Can Order would be valid if it was passed against a non-existent company post-amalgamation?

👉 The Hon’ble High Court Judgement:-

✔️ Where impugned order was passed against a company after same merged with another company under scheme of amalgamation approved by NCLT, such order was to quashed as same was passed against a non-existent company.

Section 74 of Central Goods and Services Tax Act, 2017