High Court of Bombay
Kanakia Spaces Realty (P.) Ltd. v. Union of India
For assessee
WRIT PETITION NO. 2586 OF 2026
High Court of Bombay
WRIT PETITION NO. 2586 OF 2026
Where transferor company was dissolved post-amalgamation and all authorities were informed of cessation, issuance of show cause notice and demand order under Section 74 to non-existent transferor was without jurisdiction and void ab initio, as such proceedings cannot be sustained against an entity that ceased to exist following merger and registration cancellation
Section 74, read with section 87 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017
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