Bombay High Court Holds GST Proceedings Against Amalgamated Non-Existent Entities Are Void Ab Initio
The Bombay High Court has ruled that GST proceedings initiated against a company that has ceased to exist due to amalgamation are void ab initio. The Court emphasized that once a company is amalgamated and its registration cancelled, no legal proceedings can be sustained against the non-existent entity, and any such orders must be quashed.
