Karnataka HC cancels GST Notices Issued to Non-Existent Entity, Overturns Proceedings [Read Order]
Once an amalgamating entity ceases to exist upon approved Scheme of Amalgamation, the question of continuing the proceedings as regards the non-existent Company cannot be permitted
In a significant ruling, the Karnataka High Court has canceled GST notices issued to a non-existent entity and overturned the related proceedings. 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….
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