Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated...

Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company. .....

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