Synopsis: Once an amalgamating entity ceases to exist upon an approved Scheme of Amalgamation, the Revenue cannot issue SCNs in the name of the transferor company.
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Judgment no. 159 dated 19.07.2024 is presented below for your reading and reference.
Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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