GST Department Cannot Issue Notices to Non-Existent Entity After Amalgamation: Delhi High Court

In a significant ruling under the CGST Act, 2017, the Delhi High Court addressed the issue of whether proceedings initiated against a company that has been amalgamated with another entity can continue or be rectified. The judgment arose from a case where the respondents issued notices to a company that no longer existed following a merger. Background of the Case The case involved a legal challenge where W.P.(C) 7391/2024 was…