Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act
The Hon’ble Bombay High Court in the case of Kanakia Spaces Realty Private Limited set aside the Order-in-Original confirming a GST demand of Rs. 42.65 crores which was passed on the basis of a Show Cause Notice issued under Section 74 of the CGST Act in the name of a company
