GST Proceedings Against Non-Existent Amalgamated Company { IDFC Alternatives Ltd. (merged with IDFC First Bank Ltd.) v. Union of India & Others WRIT PETITION NO. 1787 OF 2026}
Brief Facts
- IDFC Alternatives Ltd. amalgamated with IDFC First Bank Ltd.
- Pursuant to the amalgamation, IDFC Alternatives Ltd. ceased to exist.
- The GST Department nevertheless issued a show cause notice and passed an order in the name of the dissolved company.
Issue
- Whether GST proceedings initiated against a company that has ceased to exist due to amalgamation are legally sustainable.
Held
- Proceedings initiated against a non-existent entity are void in law.
- After amalgamation, all proceedings must be initiated against the amalgamated company.
- The show cause notice and the consequential order were quashed by the Bombay High Court.
