The ITAT Delhi held that an assessment order passed in the name of an amalgamated company that had ceased to exist was void ab initio. The Tribunal relied on settled law that jurisdictional defects ...

He rarely faces open criticism at home, but recent developments suggest that this perception may be starting to shift. Rare criticism emerges Yuri Baluyevsky, former chief of the Russian General Staff ...

The Bombay High Court held that GST proceedings initiated against a company that ceased to exist after merger were void ab initio. The Court ruled that Section 87 of the CGST Act does not permit fresh ...